• 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.

• Product Safety
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• no.5 s.161
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• pp.73-77
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• 2007

지난 3월 중국정부는 전인대(전국인민대표대회)에서"산업구조의 고도화"와 "공평한 경쟁환경" 조성을 명분으로 내외자법인세율을 25%로 단일화하고 외자기업에 대한 우대세제를 폐지하는 내용의 신기업소득세법을 채택하여 2008년부터 시행에 들어갈 예정이라고 밝혔다. 이에 본지는 코트라(www.kotra.or.kr)에서 관련 자료를 발췌하여 게재하오니 중국에 진출하고 계신 업체나 계획 중인 업체는 업무에 참고하시기 바랍니다.

• Management & Information Systems Review
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• v.30 no.3
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• pp.169-190
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• 2011

Recent academic studies have investigated book-tax differences as an indicator of earnings management. Tax accounting texts claim that the differences between pre-tax financial reporting earnings and taxable income can provide information about current earnings, and the large differences between book and taxable incomes are an indicator of low-quality financial reporting earnings. This study investigates the effect of internal control system over book and tax difference using the KOSPI and KOSDAQ firms from 2006 to 2008. The empirical findings are consistent with a weakness of internal control system being associated with higher book-tax difference. That means a firm which has material weakness in the internal control system allows for more malpractice. In addition to this, If the managers tries to the efficient tax decrease strategy, book-tax difference can be large. Which in turn leads us to observe a positive relation between the weakness of internal control system and intensity of book-tax difference. Overall, we interpret this evidence as indicating that the failure of the internal control system can effect not only investors and creditors but also tax authorities. And It emphasizes that a more effective internal control system linked with sound corporate governance.

• Journal of Practical Engineering Education
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• v.10 no.2
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• pp.149-157
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• 2018

China evaluates corporate management activities based on the policies and assessment criteria of corporate social responsibility (CSR) based on the national development plan goals. This assessment should be understood in advance as a key issue for Korean companies into the Chinese market. Therefore, this research was presented to analyze the process, trends and related systems of CSR based on Chinese political specialties. Through this is aimed at utilizing this study as a CSR implementation strategy and CSR training frame for companies considering to China in order to understand the reality of CSR in China and applying it to business strategy.

• Journal of the Korea Society of Computer and Information
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• v.14 no.3
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• pp.227-235
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• 2009

The ultimate goal of hotel corporations is to maintain their existence by securing competitive advantages over their competitors. In order to secure competitive advantages, they need to shed off the conventional paradigm of company management, which increasingly grows weaker as the industrial society turns into a knowledge-based one, and make effective use of knowledge, which is the core source of their wealth and competitiveness, in their management. Thus this study set out to identify knowledge management strategy to result in great management performance to hotel corporations. It also aimed to suggest specific action plans for them to do knowledge management efficiently based on the results. The causal relations between the knowledge management strategy and management performance were examined to figure out the former's influences on the latter. As a result, Two types of knowledge management strategy seemed to have positive(+) impacts on competitive advantages, but negative(-) impacts on financial performance.

• KDI Journal of Economic Policy
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• v.31 no.1
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• pp.207-237
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• 2009

One of the main problems in Korea's public assistance program, the NBLS (National Basic Livelihood Security), is that the loophole of welfare system is continuously growing. Living wage program is the largest sub-program of the NBLS, and the most important determinant of amount of living wage for each beneficiary is the level of reported income. Therefore, accurate and effective income detection is essential in improving policy effects and furthermore reducing the leakage of wage expenditure as beneficiaries always have an incentive to underreport their income. Since most of them do not pay income tax, the welfare authority should exert an independent effort to effectively detect their income. Considering that living wage is a special kind of income tax of which marginal tax rate is -1, one can apply a classical theory of tax evasion to understand illegal or excessive receipt of living wage caused by income underreporting. Utilizing a classical theory given by Alingham and Sandmo (1972), this paper provides a theoretical analysis of the optimal income reporting of the beneficiary. Then an optimization problem is constructed from the government's viewpoint to derive optimal income detecting device (auditing). This paper proves that cut-off discriminated auditing outperforms random auditing and cut-off auditing which implies if the government assigns a positive audit probability to every reported income less than a certain level and the probability is inversely proportional to the level of reported income, it can minimize underreporting and then gradually reduce the leakage of wage expenditure.

• Asia Marketing Journal
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• v.10 no.1
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• pp.95-131
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• 2008

This study serves the main research purpose of verifying the hypothetical relationship between antecedent and consequence variables of shopping experience based on the classification system by Schmitt (1999) who dimensionalized experience into five components (sense, feel, think, act, relate). Specifically, the study seeks to fulfill the following three research objectives. First, it substantiates dynamic relationships among the five experiential components comprising the strategic experiential modules that serve as the basis of the theoretical framework of the study. Especially, it focuses on interactive relationships among the experiential components by taking a holistic view of the experience. Second, the study seeks to uncover the effects of pre-experiential antecedents such as shopping motivation and shopping involvement, based on taxonomy of motivation as product-centered vs. experience-centered. Third, the study investigates the effects of shopping experience on intention to revisit with regard to department store, discount store, and Internet shops, based on customers' store experiences. The major findings from this study are as follows: first, the five experiential components were found to have a high level of correlations according to hypothesis verification. Second, shopping motivation was learned to have significant effects on preference toward thinking as well as feeling experiences. That is, product-centered (vs. experience-centered) shopping motivation exerted a greater influence on cognitive (vs. affective experience than affective (vs. cognitive) experience.

• Asia-Pacific Journal of Business
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• v.9 no.3
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• pp.71-82
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• 2018

This study verifies whether the sustainable tax strategy provides unique information on earnings persistence and brings about the difference of value relevance of accounting information. Sustainability is measured by the 5-year coefficient of variation in cash ETR, such as in McGuire et al.(2013), which measures variability in long-term performance of tax avoidance. The value relevance of accounting information in this study is modified by the Ohlson model(1995), which explains the value of the firm by using accounting information such as net assets and net income and other non-accounting information. The samples of this study are the firms listed on the securities market from 2004 to 2015 and the final samples are 3,133 firm-year. The results of this empirical analysis show that the value relevance of accounting information increases as firms have long-term and sustainable tax strategies. Most of the prior studies on tax strategies have examined the tax minimization strategy that minimizes the tax cost. However, this study is different in that the sustainability of the tax strategy affects the value relevance of accounting information. The results of this study will be useful for the users to make decision using the value relevance of accounting information.

• Food Science and Preservation
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• v.15 no.4
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• pp.612-616
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• 2008

We studied new product presentation strategies for cheongyang Lycium chinense, and the attributes of consumers purchasing cheongyang; this is a popular herbal medicine. Attributes are characteristics or properties of a product, and generally refer to features regarded as evaluative criteria during decision-making. The key phrases found on data analysis were "free from disease" and "health". Makers or producers must conduct research and development to promote consumer demand for Lycium chinense, and they must overcome any consumer-held negative images of Lycium chinense attributes.

• The Journal of the Convergence on Culture Technology
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• v.9 no.3
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• pp.193-204
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• 2023

In recent years, the concept of influencer marketing has experienced rapid growth in both academia and industry, leading to its emergence as a crucial consideration in the marketing strategies of many businesses. Despite the significance and expansion of the influencer market, however, research on the topic has not kept pace with its growth. Thus, this study seeks to address this gap by empirically analyzing the impact of influencer characteristics on consumer behavior through the coexistence of buyers and providing an empirical contribution to expand the relevant literature. To accomplish this, a survey was conducted with a sample of 400 individuals who had purchased a product through an influencer, and 384 responses were ultimately utilized in the analysis. The results revealed that the attractiveness and empathy of influencers had a positive impact on satisfaction among coexisting buyers, while also having a negative impact on dissatisfaction. In contrast, expertise had no impact on satisfaction, but a positive impact on dissatisfaction. Moreover, satisfaction was found to have a positive impact on brand image and recommendation intention, whereas dissatisfaction had a negative impact on both. Overall, this study adds to the growing body of literature on influencer marketing by providing empirical evidence of the impact of influencer characteristics on consumer behavior, specifically through the lens of coexistence with buyers. These findings hold important implications for businesses looking to develop effective influencer marketing strategies that can enhance their brand image and recommendation intention among consumers.