[학위논문] 통일세 도입에 관한 연구 : 단계별 접근 방법을 중심으로
...reunification. Germany's Solidarity
Tax
system has much to suggest in introducing our Reunification
Tax. Therefore, in this paper, the taxation
system of Germany was considered from a comparative
legal point of view. The basis of the legislative bill of the Reunification
Tax Act is Article 4 of the Constitution, and the basis for the introduction of the Solidarity
Tax is Article 106 of the Basic Act...
