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조세의 숨은 제재적 기능과 헌법적 한계 - 헌법상 재산권 보장을 중심으로 -
Author
류지민
Journal Title
조세법연구
Publication Year
2014
Topics
Summary
This study addresses the constitutional limits of taxation with hidden punitive functions, analyzing its relationship with the principle of property rights protection and unconstitutionality review standards. Punitive taxation manifests in forms such as designating specific acts as taxable, increasing tax rates, and denying deductions, and the extent of property rights infringement must be strictly judged based on the principle of proportionality.
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