세법과 기업회계, 상법 및 증권거래법 등과의 합리적인 조화방안에 관한 연구

A Study on the Conflictive and Unreasonable Provision Among Business Accounting, Business Law and Securities Exchange Law

Tax laws are the statutes which are related to business accounting, Business Law, and the Securities Exchange Law. While Business Law is a general statute, the others are special statutes. Each of them has its own purpose and characteristics. Business Law is a general law of commercial matters. But, some of Business Law provisions almost prove to be a dead letter and the criticism that it doesn't lead tax law or business accounting has arisen steadily. Business accounting has the purpose to provide the interested parties with useful accounting information and has been changed constantly by variable economic conditions. Tax laws include the provisions for computing taxable income, a base of computing tax paid. The purpose of the Securities Exchange Law is to protect investor and therefore, it puts a restraint on related parties or organizations. The above statutes formulate a system with priority given to Business Law and it is obvious that there are no contradiction and unreasonableness among them. This research began by a critical mind that there, in fact, are many conflictive and unreasonable provisions. For reasonable agreement among the above statutes, this research analyzes concrete provisions through classifying into 25 items. This research will contribute us to the following things. First, this will solve contradiction and unreasonableness and formulate a system among them. Second, this will prevent tax resistance of citizens, give taxation equity, and improve the advancement of tax administration.