[학위논문] 통일세 도입에 관한 연구 : 단계별 접근 방법을 중심으로
...section" when it enacted the Solitarity taxation law in 1995. Thirdly, taxation is based on the constitutional
principle of taxation. The case should be workable and clear. The Reunification Tax should also be legislated in accordance with the constitutional
principle of tax legislation, namely, legalism, and clarifications. Fourth, the creation of a new Reunification Tax could lead...