특히 종래에 이루어져 왔던 경제학적, 정책학적 관점에서의 논의와 유사하게, 현행 목적세는 조세법의 기본이념과 조세법률주의에 반하는 문제 등이 있어 가급적 축소될 필요성이 있어 보인다.
In particular, similar to the discussion from the economic and policy point of view that has been conducted in the past, the current objective tax seems to need to be reduced as much as possible because it is contrary to the basic ideology of the tax law and tax legalism.