VOL.13 ㅣ August, 2014 ㅣ NATIONAL ASSEMBLY RESEARCH SERVICE, REPUBLIC OF KOREA ㅣ www.nars.go.kr

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• < NARS Report > • Title - Main Issues and Tasks on Tax Revision • Author : Lee Su-jin, Rym Eon-seon, Noh Mie Ree (Researchers; Public Finance and Economy Team) and Kim Bo-rye (Assistant Researcher; Public Finance and Economy Team) • Published : August 4, 2014 • Summary: This report suggests tasks regarding tax revision that correspond with current tax policy. Prior to the production of this report, there were several meetings and seminars with professionals and organizations to grasp demands on tax law amendment. The report sets four criteria for the tax policy direction-that is, the promotion of tax policy efficiency, fairness of tax policy, policy in a changing environment, and rationalization of tax system and protection of taxpayers' rights-and presents tasks of each criteria. • < Issue Brief > • Title - The Procedure of Constitutional Revision: Issues and Tasks • Author : Kim Seon-hwa (Researcher; Political and Parliamentary Affairs Team) • Published : July 30, 2014 • Summary: This report proposes to enact law that gives shape to the primary step of the procedure of constitutional revision. This is a step before the proposal of constitutional revision which is not specified in the current revision procedure. Thus, the suggestion is to prepare for the basic act and screening procedure, and the relevant notice period, etc., so that the Constitution can be revised in a way that reflects democratic opinion and practical deliberation. The law on constitutional revision has its limit because it shall not violate the rights and procedures specified in the Constitution; therefore the compliance with the new law is solely up to the will of the democratic constitution. Nevertheless, it is expected that early discussion on constitutional revision procedure with expectation of the actual revision will lead to democratic constitutionalism and deliberative democracy. 08.11. Current State of Overseas Construction and Related Policy Tasks 08.07. Exports by Small and Medium-sized Enterprises， Situation， Analyses of Difficulties， and Implications 08.05. Current State and Future Tasks of the Personnel Committee for the Heads of Local Governments Elected in the 6th Popular Election 08.04. Main Issues and Tasks on Tax Revision 08.01. The Certificate System for Family-friendly Companies Current State and Tasks for Improvement 07.31. Issues and Contents on the Deregulation of Food Trucks 07.30. Procedure of Constitutional Revision Issues and and Tasks 07.30. Issues Regarding Cancellation Fees Issued by Travel Agencies Following Travel Warnings 07.29. 2014 Parliamentary Inspection Report 07.29. The Disaster Mental Health Support System Current State and Tasks for Improvement 07.28. The Consent Resolution System Problems and Legislative Tasks 07.25. Comparative Analysis on Overseas Cases of Human Error in Maritime Operation

On Wednesday July 30, 2014, the National Assembly Research Service held a joint seminar on 'Polarization of American Politics and Its Implications for Korea' with the Political Forum for Agreement, which is a research organization of members of the National Assembly, and the Korean Association of Area Studies. The seminar examined the polarization of American politics to extract implications for Korea. Professor Lim Seong-ho, President of the Korean Association of Area Studies, delivered the keynote speech. Professor Sean M. Theriault, a noted authority on American politics, and Professor Chung Jin-min presented papers on the polarization of politics in the United States and the Republic of Korea, respectively. The presentations were followed by discussion that involved professionals from academic and the media, including Professor Seo Jung-kun (Kyung Hee University), Professor Kang Mun-koo (Kyungnam University), Dr. Lee Hyun-chool (NARS), Mr. Park Doo-sik (Chosun Media), and Mr. Oh Tae-kyoo (the Hankyoreh), among others. Past Seminars and Discussions 08.13. Plan for Value-added Tax on Digital Transactions by Foreign Companies 08.07. Revision of Regulations for Small and Medium-sized Enterprises 08.07. Issues and Contents on the Deregulation of Food Trucks 08.05. Policy to Strengthen Character Education and Future Tasks 07.31. Exports by Small and Medium-sized Enterprises: Situation, Analyses of Difficulties, and Implications 07.31. German Local Election System and the Local Election of Bayern, Germany 07.30. Polarization of American Politics and Its Implications for Korea 07.24. EU Directive on Disclosure of Non-financial and Diversity Information and Our Responses 07.17. The U.S. Policy towards Northeast Asia and Its Future Direction The NARS Newsletter is issued on a monthly basis