- Volume 12 Issue 7
In this study, we look at the current state of the inheritance system of family business in korea, you are trying to present a remedy for the activation of family business succession. The family business inheritance tax assistance benefits at the time, it is necessary to define the effect that offers the advantage of tax support to reflect correctly, the scope of its application subject property, easy to match the requirements of the family business succession is family business succession Small Business issue of effectiveness of the system has not emerged, there is a need to strengthen the requirements of family business succession that takes into account the reality of small and medium-sized enterprises. In addition, if you provide the inheritance tax deduction for the inheritance of the family business, only to inherit the family business of a substantial tax advantages help to move back, the provisions of the post-management is necessary.
- C. J. Shim, The Improvement Plans of Succession in a Family Business for Job Creation Plans, Koran Journal of Taxation Research, Vol. 30, No. 2, pp. 9-29, 2013.
- S. B. Lee, A Study on Inheritance Tex Relief System for Business Succession in Korea, Ordo Economics Journal, Vol. 15, No. 4, pp. 47-62, 2012.
- B. H. Cho, Regular Researches : German Inheritance Tax Exemption and Relief System for Family-Owned Businesses and its Policy Implications, Asia Pacific Journal of Small Business, Vol. 35, No. 2, pp. 1-17, 2013.
- J. W. Kim, J. I. Cho, O. D. Lee, A study of heavier transfer income tax for a digital economy, The Journal of Digital Policy & Management, Vol. 11, No. 8, pp. 53-64 2013. https://doi.org/10.14400/JDPM.2013.11.8.053
- B. S. Cho, B. H. Cho, How to Support a Smooth Management Succession of SMEs, Asia Pacific Journal of Small Business, Vol. 29, No. 4, pp. 66-69, 2007.
- W. I. Kim, An Introduction of Capital Gain Tax System to Support Family Business Succession, Journal of Taxation and Accounting, Vol. 11, No. 1, pp. 399-429, 2010.
- M. J. Lee, J. G. Kim, The Effects of Entrepreneurial Intention and Entrepreneurship on Entrepreneurial Success, The Journal of Digital Policy & Management, Vol. 11, No. 9, pp. 56-65 2013. https://doi.org/10.14400/JDPM.2013.11.9.055
- K. Y. Kim, G. R. Lee, The Relationship between Training Activity and Organization Performance, The Journal of Digital Policy & Management, Vol. 11, No. 5, pp. 267-277. 2013. https://doi.org/10.14400/JDPM.2013.11.5.267