An overview of the protection of taxpayer rights in Korea Jun-Bong Lee
By: Lee, Jun-Bong
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Material type: 
ArticlePublisher: 2018Subject(s): CONTRIBUYENTES | DERECHOS | COREA DEL SUROnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, Issue 6, June 2018, p. 374-379Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2018/6-6 (Browse shelf) | Available | BIT/2018/6-6 |
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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