Paper/Report(논문/보고서)

🧾 납세자 특성별 납세수용성 관계 분석(An Analysis of the Relationship between Taxpayer Characteristics and Tax Acceptance)_2025_한국조세연구포럼_신영효, 강민조

https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE12435841 Key Concepts(주요 개념) ■ Tax Acceptance(납세수용성): A concept that refers to the gap between the actual amount of taxes paid by taxpayers and the amount they perceive as appropriate.(납세자가…

🧾 세무전문가의 역할과 세무서비스의성격에 대한 법사회학적 소고(A Socio-Legal Reflection on the Role of Tax Professionals and the Characteristics of Tax Services)_2025_한국세무사회 부설 한국조세연구소_강민조, 임현지

https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE12482708 Core Summary(핵심 요약) This study analyzes the abolition of the automatic qualification system for certified tax accountants, the prohibition on the use of the title “tax accountant,” and the…