KOAJKorea
Open Access Journals

@article{ART001830844},
author={ 이경열 },
title={ 국제경제범죄의 처벌과 예방 -기업의 조세도피와 역외탈세를 중심으로- },
journal={ 비교형사법연구 },
issn={1598-091X},
year={2013},
number={2},
pages={451 - 482},
doi={10.23894/kjccl.2013.15.2.018},
url={http://dx.doi.org/10.23894/kjccl.2013.15.2.018}

TY - JOUR
AU - 이경열 TI - 국제경제범죄의 처벌과 예방 -기업의 조세도피와 역외탈세를 중심으로-
T2 - 비교형사법연구
PY - 2013
VL - 15
IS - 2
PB - 한국비교형사법학회
SP - 451 - 482
SN - 1598-091X
AB - Tax havens, offshore company and illegal money leaking, recently highlighted in media, make the public focus on the punishment and prevention of offshore tax evasion. The national assembly have also been actively proposing the revised bill of law to punish offshore tax evasion and prevent illegal money leaking. Tax evasion is one of the serious crimes, which weakens national capital basis and connects with various corruptions, should be harshly punished. Techniques of reducing taxes to enhance competitiveness of companies, however, should be distinguished from tax evasion. In conclusion, it is desirable to avoid merely punishing every tax avoidance of multi-national companies using tax havens as tax evasion. Tax avoidance can be considered as illegal tax evasion only when it is one of "fraudulent acts" which are regulated by Punishment of Tax Evaders Act. If not so, another regulation or sanction is more desirable than criminal punishment. Merely with domestic criminal punishment system, it is impossible and also insufficient to perfectly control the tax avoidance of multi-national companies. It is more desirable to enhance transparency of international trades and businesses or to enhance communication among taxation authorities order to prevent companies from avoiding or evading taxes.
KW - 국제경제범죄, 조세피난처, 조세회피, 조세포탈, ‘사기나 그 밖의 부정한 행위’
DO - 10.23894/kjccl.2013.15.2.018
UR - http://dx.doi.org/10.23894/kjccl.2013.15.2.018
ER -

이경열 (2013). 국제경제범죄의 처벌과 예방 -기업의 조세도피와 역외탈세를 중심으로-. 비교형사법연구, 15(2), 451 - 482.

이경열 . 2013, “국제경제범죄의 처벌과 예방 -기업의 조세도피와 역외탈세를 중심으로-”, vol.15, no.2, pp. 451 - 482. Available from: doi:10.23894/kjccl.2013.15.2.018

이경열. “국제경제범죄의 처벌과 예방 -기업의 조세도피와 역외탈세를 중심으로-“ 비교형사법연구 15.2 pp. 451 - 482. (2013): 451.

이경열 . 국제경제범죄의 처벌과 예방 -기업의 조세도피와 역외탈세를 중심으로- 비교형사법연구 [Internet]. 2013; 15(2), : 451 - 482. Available from: doi:10.23894/kjccl.2013.15.2.018

이경열 . “국제경제범죄의 처벌과 예방 -기업의 조세도피와 역외탈세를 중심으로-“ 비교형사법연구 15, no.2, (2013): 451 - 482. doi: :10.23894/kjccl.2013.15.2.018