통일세 도입론

제1장 서론
제1절 개요···································································2
제2절 통일세 도입론의 전개····················································5
제3절 논의의 전제 및 한계·····················································7
제4절 법제화 가능성에 관한 선행 논의········································ 10

제2장 통일세에 관한 일반론
제1절 통일세 도입 관련 논의 경과············································ 16
제2절 통일세 도입 관련 법적 쟁점············································ 23
제3절 통일세 외 통일재원의 조달방안········································· 38

제3장 독일 연대부가세제의 비교법적 고찰
제1절 개요································································· 48
제2절 독일 세법 체계························································ 50
제3절 연대부가세법 개관···················································· 57
제4절 연대부가세의 법적 쟁점················································ 76
제5절 통일세 도입에 주는 시사점············································· 99

제4장 단계별 통일세 도입 방안
제1절 개요································································ 106
제2절 화해 및 협력단계(제1단계: 통일지원세 도입)···························· 108
제3절 남북연합단계(제2단계: 통일지원세를 통일세로 전환)····················· 114
제4절 완전통일단계(제3단계: 통일세의 독립세 전환)··························· 118
제5절 남북의 경제교류 활성화 관점에서 고찰한 북한 세제······················ 123
제6절 향후 보완과제······················································· 168

제5장 결 론

참고문헌··································································· 179
부록······································································· 195
별첨 1 연대부가세법(1991년 신설법률)······························ 195
별첨 2 연대부가세법(1995년 제정법률 2002년 기준)················ 198
별첨 3 연대부가세법(1995년 제정법률 2019년 개정)················· 204
별첨 4 BFH_ Verfassungsmaßigkeit des Solidaritatszuschlags(연방재정법원판결문 원문)·································· 213
별첨 4-1 Constitutionality of the solidarity surcharge(연방재정법원판결문 비공식영문번역)······················· 233
별첨 5 남북의 조세법 체계비교표··································· 252
별첨 6 중국 및 홍콩의 일국양제하의 세제··························· 253

색인······································································· 277