¡Ù ¼¼¹ýÀÇ °³Á¤ÀÌ ³ª¿¡°Ô À¯¸®Çϸé Á¶¼¼°³Çõ ¡Ù
¼¼±ÝÀÇ ÇãÁ¡(loophole)¿¡´Â ´©±º°¡¸¦ ÀÌ·Ó°Ô ÇÏ´Â ±× ¹«¾ùÀÌ ÀÖ´Ù.
±×°ÍÀÌ ´ç½ÅÀ» ÀÌ·Ó°Ô ÇÑ´Ù¸é ±×°ÍÀÌ¾ß ¸»·Î Á¶¼¼°³Çõ(tax reform)ÀÌ´Ù.
- Russell B. Long(1918~2003), ¹Ì±¹ÀÇ »ó¿øÀÇ¿ø(1948~1987, »ó¿ø À繫À§¿øȸ
À§¿øÀå(1966~1981)
Ãâó : Frederick W. Daily Àú¼ ¡°Tax Savvy for Small Business: A Complete Tax
Strategy Guide¡±(2019)