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tw
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2.

3.

2014 8 20
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98

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IV

2013 8

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1721 1787 1863

1888 228
1947
1990

3
5 5 7
2 22

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VI

2009 6

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PART 1

1 3
2 15
3 35
PART 2

79

4 81
5 151
6 241
7 273
8
305

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PART 3

321

9 323
10
339

11 413
12 423
13 431
PART 4

457

14 459
15 507
16 519
17 529
18
569

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19 579
20 587
PART 5

599

21
601

22 611
23
621

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1
2
3

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Chapter

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17

1-1 definition of taxes

1

5
principle of statutory taxpaying

3
1 1

622 19

21 2
17 1 1 4
19

taxestax burden

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1-2 classification of taxes

2
6

1-3

W Wwhat?
taxing object
Wwho?taxpayer

Wwhen?

tax base

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tax expenditure

1-4

tax evasion

tax avoidance

tax
expenditure

4
2

2
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GODIVA

Lady Godiva
Lady Godiva Lady Godiva

Coventry 14

Lady Godiva
BBC Bob Chaundy 2001 Lady Godiva:
The naked truth
Lady Godiva

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11 Leofric, Earl of Mercia

1043

as
a celebration of the perfection of God's work

Tom Lady Godiva

Peeping Tom
Lady Godiva

John Collier's 19th century

depiction of Godiva's ride

Coventry's municipal logo

depicts Lady Godiva's ride

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1-5

general tax
selective tax

6 12

1-6 taxpayer

1,000

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1-7

5 11

23
49

1-8 tax base

1-9 tax rate

average tax rate, ATR

marginal tax rate, MTR

proportional tax rate at-tax rate

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progressive tax rate
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11

1-1
regressive tax rate
tax bracket 5
2009 2010

1-12009

10

15

15

10

25

20

20

1-10

10 18
2 17

10%

20% 108

1-11 abbreviation of tax laws

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13

1 1

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1. tax expenditure
97

B 1. ABCD93
C 2. ABC
D93
B 3. ABCD
93
A 4. ABCD93

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Chapter

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16

2-1
6
8 12

2-1

2-1

1.

1.

2.

(1)

3.

(2) 76

4.

(3)

5.

2.

6.

3.

7.

4.

8.

5.

9.

6.
1

10.

7.

8
10% 40%
10%

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17

2-2

direct taxindirect tax

2
3

2009

2-2

3
50% 98 1 21
10% 17

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2-2

1.

1.

2.

2.

3.

3.

4.

4.

5.

5.

6.

6.

(1)

7.

(2)
(3)
7.
8.
2008

2-3

shifting
incidence

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19

1,000
1,000
1,000

2-4

2-1

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2-1

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, .
., 2014.09

ISBN 978-957-11-7767-0 ()
1.
567.023

103015637

1U90

305.3305.4



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