• Korean Journal of Legislative Studies
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• v.27 no.1
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• pp.157-185
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• 2021

The place of local tax payment has a realistic meaning in determining the jurisdiction of local taxation. In deciding where to pay tax, the benefit principle, beyond the convenience of tax payment and the efficiency of tax collection, should be considered as the core criteria. The benefit principle seems to be well reflected in the payment place of most local taxes. However, in the case of the Local Income Tax that shares the tax base with the Income Tax, the payment places for business income and capital gains of real estate need to be changed from the place of residence to of business and real estate. Since the benefits of local governments' public services contribute to generating income through various activities such as working or conducting business, it is necessary to ensure that taxation is carried out in the benefit areas where such income activities are conducted. This reform seems to alleviate the tax imbalance among local governments to some extent, and certain positive effects are expected in the areas of tax payment and collection.

• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.8 no.2
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• pp.53-61
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• 2013

This study investigated the tax compliance applying framing effect, with the influence of detection rates, client advocacy, risk seeking tendency on the amount of income declared. Questionaires were filled in by CFA in Busan. Questionaires involve three cases (newly founded company, loss-expected company, gain-expected company). Respondents declared least in newly founded company, next loss-expected company, to gain-expected company. Respondents declared more as detection rates rose. As client advocacy increases, newly founded company and loss-expected company declare less, while gain-expected company declare more. As risk seeking tendency increases, newly founded company and loss-expected company declare less, but gain-expected company. Finally the interaction effect between client advocacy and risk seeking tendency is supported.

• The Journal of the Korea Contents Association
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• v.22 no.1
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• pp.99-115
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• 2022

In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.

• Electric Engineers Magazine
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• v.201 no.5
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• pp.52-53
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• 1999

• Electric Engineers Magazine
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• s.332
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• pp.53-54
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• 2010

• Korea Petroleum Association Journal
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• no.9 s.67
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• pp.91-93
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• 1986

• Proceedings of the Korea Society of Information Technology Applications Conference
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• 2002.06a
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• pp.11-11
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• 2002

• Korean Business Review
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• v.10
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• pp.317-334
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• 1997

• Review of Korea Contents Association
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• v.12 no.4
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• pp.14-21
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• 2014