• Korea Trade Review
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• v.46 no.4
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• pp.131-148
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• 2021

This study examines how corporate social responsibility (CSR) affects corporate tax avoidance behavior. Using a sample of publicly listed U.S. firms, we find that legal CSR-which is required by law-reduces the level of corporate tax avoidance because this type of CSR reduces information asymmetry between investors and corporate management in such a way that investors are less likely to perceive tax avoidance behavior as a risk. On the other hand, we find that the relationship between normative CSR-which is a voluntary type of CSR behavior-and tax avoidance is not statistically significant. Instead, our additional analysis reveals that normative CSR increases the level of corporate tax avoidance conditional on reporting quality. This study provides meaningful implications to the academic literature and to practitioners. Not only does this study highlight the fact that not all CSR are alike, it highlights that it is important to provide transparent CSR information in order to allow stakeholders to estimate the net effects of firms' CSR activities and tax payment.

• The Journal of the Convergence on Culture Technology
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• v.5 no.3
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• pp.25-31
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• 2019

This study Dasan Jeong Yak-yong, great writings, "Mokminsimso" and " Kyoungseyupyo"argued for reform of Dasan Jeong Yak-yong's tax law is a series of Surtax that have been included in or not in the law and have aggravated the tax burden on the people. Dasan Jeong Yak-yong's reform drive for the tax law did not end with a desk discussion, but went so far as to scrutinize the tax data in Gangjin, Jeolla-do, where he was in exile, and present various measures to abolish taxes and improve them in "Mokminsimso" and "Kyoungseyupyo". Based on the details of the tax laws for Dasan Jeong Yak-yong, "Mokminsimso" and "Kyoungseyupyo" this study reviewed the tax data and related prior research that Dasan Jeong Yak-yong investigated during his exile in Jeolla-do, The method of collection of various Surtax and the definition of tax amount and character of the Joseon Dynasty, which were insufficient in the preceding study, was modified and supplemented. and further summarized various Surtax that were not mentioned in the preceding study. In addition, similar and opposite Surtax found in the review process of this study were compared in the text. also, various Surtax collected from the Min-go that increased the tax burden of the people at that time were summarized.

• Korea Trade Review
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• v.42 no.4
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• pp.93-114
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• 2017

Under the FTA agreement, preferential tariffs between FTA members will result in tariff reductions. In order to ensure the stable use of the FTA tariff system, it is necessary for the customs authorities to determine whether the origin goods are clearly applicable. This study analyzed the procedure of appeal according to the origin verification system based on the decision made by Korea Customs Service and Tax Tribunal. From this, we examined whether the rate of re-claiming a case rejected in the 'Review System of the Legality Before Taxation' differs. In addition, we carried out a quantitative analysis using bootstrapping technique in order to overcome the scarcity cases of verification of origin among FTA members. The implications of this paper are summarized as follows: First, we tested the hypothesis that the re-claiming rate of Western countries is higher. Second, some issues represented higher re-claiming rate. Third, there was no significant difference between the verification group and the re-claiming rate. Finally, even if an applicant makes a claim again, there is a possibility of being rejected again.

• International Area Studies Review
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• v.17 no.4
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• pp.109-130
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• 2013

This study aims to identify the priority for the Gwangyang and Qingdao hinterlands which are in the same category of benchmarking crowed paths. This study has been mainly done with comparison. There is certain limitation to use competitive factors of existing research so, this study has had proper competitive factors deriving from factors analysis and studied hinterland priority of competing factors by AHP. Major results are as follows. First, the factor analysis resulted in 20 factor that were 0.6 or higher loading level of commonality and then these 20 factors were divided into groups: operating factors, service factors, cost factors, port infrastructure factors, and hinterland conditions factors with the rotated component matrix analysis. Second, according to the result of top competitive factors, the best factor was the hinterland condition(0.256). The other factors such as infrastructure, economy, accessibility, incentive, and port traffic in hinterland were highly ranked in terms of general importance using multiple weights. Third, the result of detailed properties importance about the final alternative, Gwangyang hinterland was considered more highly than Qingdao hinterland in the port information system, the support a variety of administrative services, the efficiency of the customs, and the tax benefits.

• KDI Journal of Economic Policy
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• v.20 no.1_2
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• pp.153-230
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• 1998

우리나라의 소득분배문제에 대해서 종래에는 적어도 1980년대 이후 개선되고 있으며, 국제비교에서도 다른 나라에 비해 결코 나쁘지 않다는 평가가 주류를 이루고 있었으나, 최근에는 그에 대한 반론이 만만치 않게 전개되고 있다. 본고에서는 "도시가계연보"의 원자료를 이용한 새로운 추계를 시도하여 1980년대의 소득분배가 지금까지의 통설처럼 그렇게 많이 개선된 것은 아니라는 결과를 제시하였다. 마찬가지로 일부의 반론처럼 1980년대의 소득분배가 실제로 악화되었다는 주장도 과장일 가능성이 크다는 점도 지적하였다. 단, 근로소득의 분배가 개선되고 있음은 분명하나 토지나 주식 등에 의한 불로소득까지 포함하면 결과는 크게 달라질 수 있다. 이 문제의 검증은 아직 끝난 것이 아니며, 올바른 결론에 도달하기 위해서는 앞으로 보다 많은 자료들이 발굴, 분석되어야 할 것이다. 한국의 자산분배에 대해서는 지금까지 자료가 별로 없어서 논의 자체가 어려운 상태였다. 최근 대우경제연구소의 패널 자료를 분석해본 결과, 한국의 부의 분배는 지금까지 알려진 것보다 훨씬 더 불평등하며, 특히 토지 등 실물자산의 불평등이 심각한 것으로 나타났다. 한편 한국의 빈곤은 많이 줄어든 것이 사실이며, 다른 후진국과 비교해서 빈곤 축소에 큰 성과를 거둔 것으로 평가된다. 본고에서 좀더 현실적인 최저생계비를 가정하여 분석해본 결과 한국의 빈곤은 물론 많이 줄어들었지만 아직 상당히 남아 있으며, 빈곤의 크기 자체(빈곤 갭)는 그다지 크지 않은 것으로 나타났다. 본고에서는 이러한 연구결과에 기초해서 우리나라의 분배문제에 대한 평가를 내리고 효율성과 형평성의 조화라는 관점에서 정책의 기본방향을 설정하였으며, 조세정책가 재벌정책에 초점을 맞추어서 정책방향을 논의하였다. 분배정의 관점에서, 우리나라의 세제는 직접세 비중을 높이고, 종합토지세, 상속 증여세 등 재산관련 세제의 기능을 강화하며, 근로자와 비근로자간 세부담의 형평성을 제고하는 방향으로 개편되어야 한다. 그리고 재별의 소유분산 자체보다는 재벌이 자행할 수 있는 경제적 부조리를 막기 위한 장치를 강화하는 것이 중요하다. 상속 증여세제 등의 강화나 기업경영의 투명성을 제고하기 위한 감시장치가 강화되어야 할 것이다. 특히 자유주의자가 강조하는 '정당한 권리의 원칙'으로서 '부정의의 시정'의 원칙이 보다 적극적으로 반영될 수 있어야 하며, 이러한 주장 자체가 시장 메커니즘을 옹호하는 진정한 자유주의 원칙에 입각하고 있다는 점이 강조되어야 할 것이다.

• Environmental and Resource Economics Review
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• v.27 no.4
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• pp.725-743
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• 2018

Industrial groups (representing the polluters) and environmental non-governmental organizations (representing the victims) respond differently to various environmental policy instruments. As the affected group's power is large either politically or economically, it is unlikely that a single instrument will be actually selected despite being effective or efficient because of the high political costs associated with it. In this paper, we focus on the political role that energy subsidies play in creating a compromise between energy consuming polluters and victims of pollution. The use of a Dolbear (1967)'s triangle Edgeworth box model makes it possible to examine how policy selection affects the income distribution and welfare levels of two groups. The effects of a single policy instrument of either direct regulation or tax are compared with those of a policy mix that includes energy subsidies. We found that the addition of energy subsidies would increase the chance of compromise between polluters and victims.

• The Journal of the Korea Contents Association
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• v.22 no.7
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• pp.187-201
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• 2022

This study analyzed the dynamic changes in the energy poverty structure of all households, elderly households, and single-person households in Korea. To this end, a TIP curve was derived and the focus was on changes in energy poverty intensity and poverty incidence. For the data, annual and quarterly data on fuel costs from the National Statistical Office's Household Income and Expenditure Survey were used. And the results were presented using data from the first quarter, where the energy poverty problem can be prominent due to the high proportion of heating costs among the four quarters. As a result of the analysis, there was no clear improvement in poverty intensity and poverty incidence over time in the analysis of all households. However, the analysis of elderly and single-person households showed improvement in poverty intensity and poverty incidence over time. In particular, in the results of the analysis using the data for the first quarter, the poverty intensity and poverty incidence of elderly and single-person households improved remarkably. In addition, the poverty intensity and poverty incidence of the elderly and single-person households were larger than the all households, and the energy poverty of single-person households was more severe than that of the elderly households.

• Asia-Pacific Journal of Business
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• v.14 no.4
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• pp.191-204
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• 2023

Purpose - The purpose of this study was to analyse the relationship between R&D tax support policy and firm innovation activity using data on firms engaged in 12 national strategic technology sectors. Design/methodology/approach - This study collected survey data from 664 companies engaged in national strategic technologies. The data were then analysed using the Propensity Score Matching (PSM) analysis. Findings - First, corporate R&D tax support had a statistically significant positive (+) relationship with firm innovation performance. Second, there was a statistically significant positive (+) relationship with incremental innovation, but there was no statistical significance with radical innovation. Third, there was a statistically significant positive (+) relationship with the firm's first innovation, but there was no statistical significance with the world's first innovation. Fourth, there was a statistically significant positive (+) relationship with the number of R&D projects of a firm. Finally, there was a statistically significant positive (+) relationship with a firm's open innovation. Research implications or Originality - First, in terms of policy effectiveness, the government needs to consider promoting R&D tax support policies in areas where R&D competition is fierce. For private companies engaged in the 12 national strategic technology fields, the R&D tax support policy is working in the direction of promoting corporate innovation activities, and this positive policy effect is likely to be effective in areas where R&D competition is fierce. Second, if the government wants to improve the quality of corporate innovation activities through R&D tax support policies, it needs to provide incentives higher than the current level.

• Korean Security Journal
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• no.45
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• pp.161-189
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• 2015

As the terrorist act inflicted on the American Ambassador to Korea, Mark Lippert on March 5, 2015, the hunting rifle case in Sejong-si in which 3 persons were killed on February 25, and the hunting rifle murder case in Hwaseong-si Namyang-dong on February 27 occurred in succession, there is growing concern that our country is no long safe from firearm violence. Internationally, there is growing concern that our country is no longer safe from international terrorist organizations such as Islamic State (IS), the Sunni Muslims fundamentalists' Islamic militia group, which an 18-year old Korean boy Kim voluntarily joined in January 2015. The police crisis negotiation of our country was established and operated to prepare for the 1988 Olympic Games mainly for counter-terrorism purposes, and due to the characteristics of the prohibition of the use of guns, not a counter-terrorism incident has occurred, so the skepticism about its existence and the development directions are actively being discussed. Our country still prefers the traditional use of force such as SWAT team to resolve crisis case, such as such as murder, terrorism, robbery, and is reinforcing tactical capabilities. However, to perform the primary mission of the police to protect the people's lives and properties, it is necessary to establish the system in which crisis negotiations are possible in the initial stages no matter what incidents may occur by expanding the education for crisis negotiations techniques which are emphasized in the advanced countries such as the United States. In this research, the police department's internal education materials and media are analyzed so that the new police officers who work hardest on the forefront can carry out the roles as basic negotiators of crisis negotiations, and the measures for the development directions of the police crisis negotiations are presented.

• Environmental and Resource Economics Review
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• v.32 no.4
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• pp.217-238
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• 2023

Currently, automobile tax in Korea is imposed by multiplying the vehicle's engine displacement by a certain tax rate. However, the need for revision is being raised as it is pointed out that the current system does not reflect the immediate task of reducing greenhouse gas emissions. Accordingly, this study focuses on the positive relationship between engine displacement and CO₂ emissions, and seeks to calculate an appropriate automobile tax rate considering average CO₂ emissions. To this end, first, we estimated the average annual CO₂ emissions (kg/vehicle) for each engine displacement using the average CO₂ emissions for each vehicle displacement as of 2020. Next, multiple scenarios were analyzed considering the standard tax rate at $75 per ton of CO₂ emissions proposed by the IMF (2019). In particular, we compared the case of imposing a uniform carbon tax of $75 and the case of imposing a progressive tax based on CO₂ emissions by displacement. According to the results, it was confirmed that the uniform tax rate proposed by the IMF is difficult to apply to Korea as it is due to the impact of a decrease in tax revenue, and a tax scheme needs to be designed appropriately considering maintenance of tax revenue according to the current automobile tax, greenhouse gas reduction effect, and automobile tax reform trends in developed countries. For example, in the case of the K3 (1,598cc) of Kia Motors, a representative compact car sold in Korea, if we compare the tax burdens for each tax scenario, the tax burden will be about 220,000 KRW under the current system, about 79,000 KRW under the uniform tax rate, about 83,000 KRW under the progressive tax rate, and about 240,000 KRW under the progressive tax rate similar to the UK tax system, respectively. In this way, this study identified the current statuses of automobile registration and tax in Korea, and automobile tax reform trends in major developed countries, and analyzed the impact of automobile tax reform considering engine displacement and CO₂ emissions, focusing on the tax burden of the people.