While the importance of the tax law has been emphasized, the tax law is actually very complicated and puzzling. Each government tries to reform the tax law system in order to establish a more comprehensible tax law. Korean government not only partially reforms the tax law system, but also decides to try to enact the new and accessible tax law in the near future to help people understand it. However, Korean government does not address itself to the tax law system reform in earnest for one reason or another. In order to fulfill the tax law system reform, Korean government should take the initiative in executing it. Moreover the National Assembly is also need to play a positive role in the tax law system reform.

This paper examines the directions of the tax law system reform trends both at home and abroad and focuses on implications which can serve as a good reference in establishing or reforming the tax law system for Korean government and the National Assembly of Korea. The tax law system in the United States, regulated within a unitary law system, for example, would be a good case to be considered.