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세법상 종교인소득세의 도입배경과 향후과제

Author
박훈, 허원
Journal Title
외법논집
Publication Year
2018
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Summary

The current income tax law allows religious income to be reported as either other income or earned income, and religious organizations can choose to withhold taxes. However, concerns are raised regarding the lack of tax equity and consistency in the income tax system, and the possibility of tax reduction claims for past taxation is also discussed. Therefore, legislative improvements such as simplifying religious income as earned income and strengthening tax audit controls are necessary.

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