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This paper try to research on the tax legislative-discretion and judicial reviews in the field of taxation. For this goal, the extent of this research is limited in the area of the theories, the relevant laws, the present judicial reviews on the enacting the Act relating to the tax.
The tax legislative-discretion means the legislator's right to enact or not, to include or not a legislative fact, when he makes Act(including the statute) that the process of making or enacting a positive law in written form, according to some type of formal procedure, by himself or a branch of government constituted to perform this process. But if the Act is unsound, unreasonable, or illegal, the Act is legislator's failure to enact, sound, reasonable and legal decision -making and is review by Constitutional Court or Court or a judge based on what is fair under the constitutional system, rules and principles of law.
This tax legislative-discretion is divided into the passive and positive meaning; the law that has the legislative discretion has to keep the validity in the passive meaning but on the other hand they have to restrict and supply the consents of law to be up to the spirit of the constitution in the positive meaning.
Now, we have to keep and guard the constitutional system so as to prevent invasion of individual rights.
Our Congress's power to categorize and classify for tax purposes is extremely broad. The broad discretion as to classification possessed by a legislature in the field of taxation has long been recognized. The passage of time has only served to underscore the wisdom of that recognition of the large area of discretion which is needed by a legislature in formulating sound tax policies. But The tax legislation carries a 'presumption of constitutionality', which presumption has been described as 'particularly strong'. Generally, statutory classifications should be valid if they bear a rational relation to a legitimate governmental purpose. A higher level of scrutiny should be applied if a statute interferes with the exercise of a fundamental right, such as taxpayers' right.
The tax legislative-discretion means the legislator's right to enact or not, to include or not a legislative fact, when he makes Act(including the statute) that the process of making or enacting a positive law in written form, according to some type of formal procedure, by himself or a branch of government constituted to perform this process. But if the Act is unsound, unreasonable, or illegal, the Act is legislator's failure to enact, sound, reasonable and legal decision -making and is review by Constitutional Court or Court or a judge based on what is fair under the constitutional system, rules and principles of law.
This tax legislative-discretion is divided into the passive and positive meaning; the law that has the legislative discretion has to keep the validity in the passive meaning but on the other hand they have to restrict and supply the consents of law to be up to the spirit of the constitution in the positive meaning.
Now, we have to keep and guard the constitutional system so as to prevent invasion of individual rights.
Our Congress's power to categorize and classify for tax purposes is extremely broad. The broad discretion as to classification possessed by a legislature in the field of taxation has long been recognized. The passage of time has only served to underscore the wisdom of that recognition of the large area of discretion which is needed by a legislature in formulating sound tax policies. But The tax legislation carries a 'presumption of constitutionality', which presumption has been described as 'particularly strong'. Generally, statutory classifications should be valid if they bear a rational relation to a legitimate governmental purpose. A higher level of scrutiny should be applied if a statute interferes with the exercise of a fundamental right, such as taxpayers' right.
목차
Ⅰ. 들어가는 말
Ⅱ. 입법재량의 법리적 의의
Ⅲ. 조세법분야에서의 입법재량에 대한 판례의 경향
Ⅳ. 조세입법재량의 한계 및 그 조화
Ⅴ. 맺음말
〈ABSTRACT〉
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