저자의 연구 키워드

저자의 연구 키워드

#개인정보보호

#고시가격

#과세단위

#과세요건명확주의

#과세요건법정주의

#과세정보

#근로소득

#근로자

#기본공제

#납세비밀

#독일의 세무조사제도

#명의신탁에 대한 과세

#무상거래

#미국의 상속과세

#미실현이득

#반액과세원칙

#부당행위계산 부인

#부동산무상거래

#부부합산과세제도

#비실명금융소득에 대한 과세

#비통상거래행위

#사업소득

#사업자

#상속세

#상속세 완전포괄주의

#세대별합산과세제도

#세무조사

#세무조사사전통지

#세무조사와 납세자권리보호

#세법과 사법

#세법과 헌법

#세법해석방법

#세법해석의 한계

#소급과세

#소득공제

#시가표준제도

#실질과세원칙

#압살적 조세

#엄격해석

#엄격해석원칙

#원본잠식

#원천징수

#위헌

#유도적·조정적 조세

#유상거래

#응능과세원칙

#의제과세

#이중과세

#자녀양육비

#자산소득합산과세제도

#재산권보장과 과세

#재산세

#정보공개제도

#정책적 조세

#조세공평

#조세공평주의

#조세법과 헌법

#조세법규 명확성

#조세법률주의

#조세조약의 남용

#조세조항

#조세회피행위방지

#종합부동산세

#죄형법정주의

#중복과세

#증여세

#증여의제

#질문조사

#차용개념

#최저생계비

#취득세

#취득세 과세표준

#탈세행위의 사법적 효력

#통상거래행위

#포괄위임금지

#포괄주의과세

#형벌법규 명확성

#혼인과 과세

#a blanket clause in tax law

#abnormal transaction

#advance notice of tax audit

#Arbeitgeber

#Arbeitnehmer

#Bemessungsgrundlage der Grunderwerbsteuer

#Calculation in Case of Wrongful Act

#child care expense

#clearness of tax law articles

#Composite real estate tax

#comprehensive taxation regime

#deduction for education expense

#deduction for medical expense

#Doctrine of Strict Interpretation in Korean Tax Law

#Doppelbesteuerung

#Double taxation

#Ehe und Familienschutz und Besteuerung

#Eigentumsgarantie und Besteuerung

#Eine verfassungsrechtliche Obergrenze für die Steuerbelastung

#Einheitswert für die nicht wohnzwecklich benutzte Gebäude

#Einkommen aus nicht selbständiger Arbeit

#Einkommen aus selbständiger Arbeit

#Erdrosselungssteuer

#Erosion of the original value

#family taxation

#Germany’s Tax Audit System

#Grunderwerbsteuer

#Halbteilungsgrundsatz

#income deduction

#Income tax

#Inheritance and Gift Tax

#Inheritance Tax and Gift Tax Act

#joint tax return

#Lastengleichheit im Steuerrecht

#Legal Fiction Donation

#legalization of taxation

#Lenkungsnorm

#Lenkungssteuer

#marriage and tax

#Privatrechtliche Wirkung der Steuerhinterziehung

#prohibition of overlapping tax audit

#Protection of Personal Information

#Publicly posted prices

#Quellenabzug

#Retroactive taxation

#rule of law in Tax Law

#single tax return

#Steuerbegriff

#Steuergleichheit

#Steuerklausel

#Steuerrecht und Privatrecht

#Steuerrecht und Verfassungsrecht

#Substance over Form Doctrine

#tax audit

#Tax Confidentiality

#Tax Enforcement

#tax equity

#Tax Information

#Tax Privacy

#tax unit

#Taxpayers’ Right Charter

#the Abuse of Tax Treaty

#the clarity of criminal laws

#the clarity of tax laws

#the Clearness of the Tax Law

#the Concepts Borrowed from Other Laws

#the Legality of Taxation

#the Limitation of Interpretation of Tax Law

#the method of Interpretation of taxing rules

#the Non-Delegation Doctrine

#the principle of “nulla poena sine lege”

#the principle of no taxation without law

#the Principle of Substantial Taxation

#the Rule of Law Principle in Tax Law

#the Strict Interpretation of Tax Law

#the substance over form principle

#U.S. estate and gift tax

#Unconstitutional

#Unrealized gains

#Vermögensteuerbeschluss