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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 연구보고서
- 저자정보
- 발행연도
- 2014.12
- 수록면
- 1 - 115 (115page)
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초록· 키워드
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In 2013, a new coverage over a tax haven draw people’s attention on the issue. The media outlet examined records of Korean individuals or entities in the tax haven and announced the list of paper companies owned by Korean. With the coverage, practices of establishing Special Paper Company in so-called tax heaven were brought to light.
A tax haven is a state, country or territory which levies taxes at a low rate or not at all. For corporate entities or individuals, it could be very attractive to establish shell subsidiaries or move themselves to areas for reasons. Even though they do not need to reside a tax haven, those entities can take advantage of these countries’ tax regimes to avoid paying taxes in their home countries. In addition, it is impossible to apply domestic laws to these entities, a tax heaven is called ‘secrecy jurisdiction’ or ‘offshore jurisdiction.’ An offshore jurisdiction, therefore, is one that offers certain attractive instruments or opportunities for tax avoidance, and for asset protection. However, there are more complicated issues involving tax evasion and tax avoidance. Tax heavens undermine sound tax regimes and national economy.
Terms, ‘tax evasion’ and ‘tax avoidance’ should be closely examined to discusses legal issues over tax heaven, for example, whether tax avoidance is legal, while tax evasion is a crime from legal point of view.
This paper will deal with tax heavens which are widely used by individuals and entities to avoid high taxes and their legal issues. Problems regarding tax heavens are not confined to traditional tax havens as increasing multinational companies take advantages of tax evasion and at the same time ways to do it have evolved. For these reasons, it will closely review element of crime of tax evasion and categories of punishment under domestic laws as well as legal issues at home and abroad. Lastly, it will discuss and present future directions of policies to effectively address issues over tax haven or secrecy jurisdiction.
A tax haven is a state, country or territory which levies taxes at a low rate or not at all. For corporate entities or individuals, it could be very attractive to establish shell subsidiaries or move themselves to areas for reasons. Even though they do not need to reside a tax haven, those entities can take advantage of these countries’ tax regimes to avoid paying taxes in their home countries. In addition, it is impossible to apply domestic laws to these entities, a tax heaven is called ‘secrecy jurisdiction’ or ‘offshore jurisdiction.’ An offshore jurisdiction, therefore, is one that offers certain attractive instruments or opportunities for tax avoidance, and for asset protection. However, there are more complicated issues involving tax evasion and tax avoidance. Tax heavens undermine sound tax regimes and national economy.
Terms, ‘tax evasion’ and ‘tax avoidance’ should be closely examined to discusses legal issues over tax heaven, for example, whether tax avoidance is legal, while tax evasion is a crime from legal point of view.
This paper will deal with tax heavens which are widely used by individuals and entities to avoid high taxes and their legal issues. Problems regarding tax heavens are not confined to traditional tax havens as increasing multinational companies take advantages of tax evasion and at the same time ways to do it have evolved. For these reasons, it will closely review element of crime of tax evasion and categories of punishment under domestic laws as well as legal issues at home and abroad. Lastly, it will discuss and present future directions of policies to effectively address issues over tax haven or secrecy jurisdiction.
목차
[표지]
[발간사]
[목차]
그림 차례
[국문요약]
[제1장 서론]
제1절 문제제기
제2절 연구의 방법 및 범위
[제2장 역외탈세 개념 및 현행규정]
제1절 역외탈세의 개념
제2절 역외탈세 규제 관련 현행법 검토
[제3장 역외탈세의 유형분석]
제1절 개관
제2절 유형 분석
[제4장 역외탈세의 법적 쟁점 검토]
제1절 페이퍼 컴퍼니의 개념과 판단기준
제2절 거주자 개념과 판단기준
제3절 사기나 그 밖의 부정한 행위유형
[제5장 정책적 방안 제시]
제1절 역외탈세 판단기준 명문화
제2절 형사처벌의 합리화 방안
제3절 입법적 필요성 검토
[제6장 결론]
[참고문헌]
[Abstract]
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UCI(KEPA) : I410-ECN-0101-2016-364-001323539