Lee, Jun-Bong

An overview of the protection of taxpayer rights in Korea / Jun-Bong Lee .-- , 2018


Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.

This article considers the protection of the rights of taxpayers in Korea with specific regard to the relevant provisions of the Constitution of the Republic of Korea and tax legislation in general, and discusses the breadth and effectiveness of taxpayer protection in Korea and the possibility for additional protective measures.


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Bulletin for International Taxation 0007-4624v. 72, Issue 6, June 2018, p. 374-379

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