• The Journal of the Korea Contents Association
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• v.7 no.3
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• pp.197-206
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• 2007

The high commitment of a revenue officer makes to raise efficiency, can be directly related to task result and validity. The fundamental process through trust in superior, consisting the core of tax execution, needs to be studied significantly. This study is proposed to verify the practical influence of trust in superior with respect to productivity, participation in decision-making, and concentration. These factors are important prerequisites with respect to task processing of a tax revenue officer. As the result of analysis, the more trust in superior effects on the statue of productivity, participation in decision-making and concentration. It is the proof that the trust in superior procedure contributes in the aspects of productivity, participation in decision-making and concentration through the process of encouraging organizational validity.

• The Journal of the Korea Contents Association
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• v.8 no.6
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• pp.159-166
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• 2008

The purpose of this research is to investigate empirically the relationship among organization identity, organization immersion, and pride(또는 self-esteem) of taxation public servants. The results of the research showed the following. First, the research showed that gender and work year, as individual characteristic variables, influence a significant effect on organization identity. Second, it turned out that the pride of taxation pubic servants influences a positive effect on organization identity, and groups of lower pride affect organization identity more than groups of higher pride. Third, it turned out that the pride of taxation public servants also influences a positive effect on organization immersion. In other words, taxation public servants with higher pride showed higher organization immersion. Groups of lower pride affect organization immersion more than groups of higher pride. These results verified that higher pride of organization members can strengthen organization identity and organization immersion.

• The Magazine for Energy Service Companies
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• s.32
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• pp.38-51
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• 2005

ESCO는 매우 특수한 제도이므로 팩토링 및 회계처리의 근거자료를 확보해 놓을 필요가 있다. 특히 관공서와 ESCO사업을 실시할 경우, 계약서에 에너지절약시설의 소유권 이전을 대금상환 완료시까지 회사에 유보하는 것을 명시하여 관공서 ESCO사업은 ''장기할부거래''로, 일반 ESCO사업은 ''일반원칙거래''로 개념을 정리, 회계에 적용해야 한다. 또한 ESCO사업을 ''용역거래''가 아닌 ''건설공사''로 인식하고 있는 세무공무원이 있다는 점을 감안, 회사매출액을 ''용역매출'' 또는 ''엔지니어링매출''로 표현하여 건설공사로 볼 소지를 차단해야 한다.

• The Journal of the Korea Contents Association
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• v.9 no.3
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• pp.288-295
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• 2009

This study empirically analyzed how the organizational fairness perceived by revenue officers affect the empowerment and employee efforts. The result of the analysis revealed that as for job fairness, distribution fairness and interaction fairness, with the exception of process fairness, have significant influence on the empowerment while the empowerment, in turn, has significant influence on the employee efforts. This finding confirms that a high level of organizational fairness perceived by revenue officers in their job processes results in a high level of empowerment, which then produces heightened employee efforts, eventually contributing to the efficiency of revenue officers' job performance and the improvement of satisfaction with service quality. Therefore, it is necessary that administrators of revenue offices allow their subordinates to develop their potentials by empowering the employees and delegating authority.

• The Journal of the Korea Contents Association
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• v.10 no.4
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• pp.298-305
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• 2010

The purpose of this study is to analyze the relationship among the factors of tax officials' occupational stress, job satisfaction and psychological well-being. It also aims to provide the effective management ways of tax officials' job. The result of the study showed that the factors of their occupational stress in performing their duties had negative effects on their job satisfaction, the higher their job satisfaction degree was, the higher their psychological well-being was and it could improve the efficiency of the tax administration performance. It also had the positive effects to improve tax payers' satisfaction degree of taxation service. Therefore, the welfare expansion considering the tax officials' roles and importance, wage supplement from provincial governments and institutionalized supplement to improve their job satisfaction are needed for the increase of the efficiency of taxation service.

• The Journal of the Korea Contents Association
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• v.9 no.2
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• pp.318-325
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• 2009

This study empirically analyzed that the higher the organization culture and organization effectiveness of a tax administration organization, the higher the organization commitment and organization identification. It is significant in that there hasn't been a study that analyzed empirically using tax officials as the study subjects up until now. The results from the analysis showed that organization culture and organization effectiveness affect organization commitment and organization identification significantly. Specifically, the results showed that the higher the organization culture of the tax administration organization, the higher the emotional attachment to the organization by the tax officials; and the higher the organization effectiveness, the higher the organization commitment and organization identification. From the results, it could be confirmed that the organization culture and organization effectiveness have positive effects on increasing taxpayers' satisfaction levels with the service. Therefore, it could be known that the organization culture of the tax administration organization affects directly the organization effectiveness, and that it is an important factor that improves the organization commitment and organization identification of the employees.

• The Journal of the Korea Contents Association
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• v.10 no.4
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• pp.274-281
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• 2010

The objective of the present study lied in providing empirical analysis over subjects of revenue officers targeted for suggesting effective managerial way for enhanced job productivity by using team commitment as a mediator in the correlation between trust and job productivity. As a result, it was identified that organizational trust, trust in superiors and trust to colleagues perceived by revenue officers have positive effects on team commitment, while the higher team commitment leads to higher job productivity, accordingly leading to better efficiency in carrying out tax-related administration and improving the level of satisfaction as for tax payers. It demonstrated that managers in tax-related organizations must create the foundation affordable for revenue officers to be widely exposed to participate in organization-related key decision-making processes in such a way that encourages and initiates them to have stronger loyalty and self-confidence based on common identity. Furthermore, much effort shall be continuously paid in designing personnel and organizational management policies in order for them to have faithfulness and adherence to their belonged organization.

• The Journal of the Korea Contents Association
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• v.18 no.5
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• pp.482-489
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• 2018

The purpose of this study is to investigate the effects of tax officials' (transformational/transactional) leadership styles on organizational commitment, and to empirically analyze the context of relationship between the leadership styles and organizational commitment, using empowerment as a moderator variable, to find out whether the effects of transformation leadership and transactional leadership on organizational commitment vary with empowerment. The results of analysis showed that the (transformational/transactional) leadership styles have positive(+)effects on organizational commitment. And as a result of analyzing the interaction term in the analysis of moderating effects, it was found that, among leadership factors, charisma and intellectual stimulation, contingent reward, individualized consideration excluding management by exception${\times}$empowerment, and management by exception${\times}$empowerment have statistically significant positive(+)effects on organizational commitment.

• Journal of Teachers' Pension
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• v.3
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• pp.161-205
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• 2018

최근 글로벌화의 시대의 도래로 인하여 과거와는 달리 사람들의 국제적 이동이 빈번하게 발생하고 있다. 과거보다 잦은 국제 인구이동으로 인하여 각 국가 간 조세협약이 매우 중요해졌으며, 이제는 과세측면도 양국가간의 조세협약에 따라 과세를 하여야 한다. 본 연구는 이러한 상황 하에서 연금수령 시 국가 간 조세측면을 고려하였을 때 과세형평의 문제점을 살펴보고 이에 대한 개선방안을 제시하고자 한다. 과거에 비하여 최근의 연금세제 또한 많은 변화를 가져오고 있어 이제는 한 국가 내에서 만의 연금세제를 고려할 것이 아니라 글로벌화 시대에 부응하는 연금세제로의 변화가 필요하다. 이러한 주된 이유로는 국제이동 인력의 증가로 거주지국 과세원칙과 원천지국 과세원칙의 혼용뿐만 아니라 전세계소득(world-wide income)에 대하여 과세가 되므로 국제적인 이중과세의 위험에도 직면하게 되기 때문이다. 본 연구는 이러한 상황을 감안하여 최근 급증하고 있는 해외 이민지들에 대한 국제적 연금조세 측면을 살펴보고자 하였다. 해외에 거주하는 사학연금 가입자에게 발생하는 과세상의 문제점을 구체적으로 살펴보고 이에 대한 개선책을 살펴보고자 하였다. 해외거주 연금수령자는 국내에서 지급하는 연금에 대하여도 전세계소득으로 해외 세무당국에 보고를 하도록 하고 있는데, 국민연금은 각 국 간의 사회보장협약의 체결로 인하여 과세를 하지 않는 반면, 특수직역연금 수령에 대하여는 거주지국의 전세계소득에 포함되어 국외 거주지국 과세대상에 포함되는 문제점이 있다. 특히 캐나다에서 연금을 수령하는 경우에는 더욱 확연한 차이가 나타나게 된다. 본 연구에서는 다음과 같이 주장하고자 한다. 첫째, 한국·캐나다 조세협약 제18조의 수정을 통해 현행 사학연금 수급자의 연금소득에 대하여 비과세할 필요가 있다. 사회보장법률에 따라 지급하는 연금에 대하여 비과세하는 현행 문구를 한국의 공적연금으로부터 지급하는 연금으로 지급하는 급부로 수정할 필요가 있다. 둘째로 사회보장법률에 의해 지급하는 연금을 별도로 언급할 필요가 있다. 이를 통해 국민연금 가입자와 특수직역연금 가입자 간의 과세 형평성을 달성할 필요가 있다. 본 연구는 기존연구에서 간과되었던 연금세제의 국제적인 측면을 중심으로 국제적 인력의 이동에 따른 연금세제의 변화를 살펴보고자 하였다. 특히 최근에 우리나라 사람들이 가장 많이 이민을 가고 있는 캐나다를 중심으로 연금세제 측면을 살펴보고자 하였다는 측면에서 연구의 의의가 있다고 할 수 있다. 본 연구에서 제시된 정책적인 제안은 과세당국과 해외 연금수급자에게 편익을 제공할 것으로 본다.

• Journal of Digital Convergence
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• v.11 no.8
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• pp.53-64
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• 2013

This study was conducted from the time when discussion of improvement and keeping heavy taxation on multiple home owners was began, experts who may express professional opinion such as realtors, tax accountants and revenue officers were picked up besides the direct interested parties such as single and multiple home owners. This study collected their various opinions regarding whether keeping the heavy taxation system on multiple home owners or not and the effect of it. As a result of the survey, people living in Seoul who owned more houses showed higher awareness about heavy taxation on multiple home owners, and people agreed more about abolishing the heavy taxation when they own more homes. From this study, it was found out that different recognition about heavier transfer income tax on multiple home owners of each person concerned and necessity of rearranging this uncertain condition of temporary regulation in the future. The tax law should be improved to supply clear policy signals to the market for recovery of housing transactions and supply expansion of jeonsei to monthly rental housing and managing of taxation policy which reflects taxpayers' opinion may correspond to more effective and fair taxation principle.