• Management & Information Systems Review
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• v.17
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• pp.45-65
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• 2005

The purpose of this study is to contribute to a fundamental prevention of tax avoidance behaviors by individual businesses. For the purpose, this researcher surveyed factors surveyed individual business managers' disposition(type) of tax avoidance to determine factors influencing the avoidance, and proposed direction for further studies. Several hypotheses suggested here were verified to find that factors such as tax system, tax psychology, tax knowledge, social culture and the expectation of tax avoidance had effects on individual businesses' disposition of such avoidance. The multiple regression analysis made here showed that such factors as tax psychology, tax system and the expectation of tax avoidance affected the disposition of such avoidance and that the disposition was most influenced by tax system, followed by the expectation of tax avoidance and tax psychology in order. In conclusion, factors that have positive relations with tax avoidance, or tax burden and tax administration and those that have negative relations, or tax ethics and sanction are not helpful to preventing the avoidance. This is not consistent with previous results. Now behaviors of tax avoidance by individual businesses are prevailing and becoming more serious. In this sense, objective measurement devices should be developed to make possible further scientific studies about such behaviors. For the development, support by appropriate policies is needed.

• 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 Asian Finance, Economics and Business
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• v.8 no.11
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• pp.121-131
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• 2021

This study aims at investigating the effects of digital accounting implementation on audit performance of tax auditors in Thailand through audit competency and audit report as the consequence. In addition, it examines the effects of audit learning, digital culture, and stakeholder expectation on digital accounting implementation. The key informants were Thailand's tax auditors. The data was collected using a questionnaire that was distributed to 349 tax auditors throughout Thailand. The response rate was 20.53%. The Ordinary Least Squares (OLS) is applied to test the research relationships. The results of this study show that digital accounting implementation has an important effect on its consequence, namely audit competency, audit report, and audit performance. Similarly, audit competency and audit report affect audit performance. Testing the antecedents of the research relationships, namely audit learning, digital culture, and stakeholder expectation, the result reveals that only digital culture affects digital accounting implementation. Accordingly, digital accounting implementation plays a vital role to enhance audit competency, audit report, and ultimately lead to attaining audit performance. Furthermore, the results are beneficial for the auditing practitioners and regulators, allowing them to draw on these results to develop training programs to enhance professional audit efficiency.

• The Journal of the Korea Contents Association
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• v.14 no.2
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• pp.146-160
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• 2014

The purpose of this study is to suggest the goal and potential contributors of public fund for content industry in digital media environment with regard to the new content fund which Korean government has tried to establish since 2013. The study focuses on value transfer toward the digital content distributors as stressed by the French government introducing Culture tax on smart device. As the concentration of added-value poses a problem hampering the co-evolvement of total ecosystem, the goal of new content fund should focus on financing and digitalization of content, which should be financially contributed by content service providers and smart device manufacturers.

• The Journal of the Convergence on Culture Technology
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• v.6 no.1
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• pp.367-380
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• 2020

Recently, Korea's economy is facing a difficult economic situation due to sluggish domestic demand, low corporate investment and a cliff in youth employment. In order to overcome this problem and turn the economy into a virtuous circle, the government has introduced and implemented various economic policies. In this study, the effects of the corporate accumulated earnings tax system included in the 2014 tax code revision were to be verified. The validity of the business income was verified and analyzed using the financial data of the entity as to whether the income of the entity was being circulated to household income. First, validating the validity of whether the income tax on non-current income affects the level of an entity's investment, the results showed significant negative effects at a significant level of 5 per cent. Second, the analysis of whether the return tax on corporate income is affecting management decisions that increase the level of dividends for an entity has identified a metaphorical positive relationship. Third, it was confirmed that the income tax on uncurrency income does not have a significant effect on the increase in wages for workers. The result is presumed to be the main reason for the increased uncertainty in the economy and business environment.

• The Journal of the Convergence on Culture Technology
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• v.7 no.1
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• pp.140-144
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• 2021

We humans try to pursue a better living environment along with the development of modern civilization. In particular, it is a reality that a lot of efforts are being made to improve food, clothing, and shelter. Among them, the concept of housing serves as a major function to improve the quality of life. However, the government's excessive tax rate regulation policy surrounding the sale of such houses is actually inducing annual or monthly rent expenses. Furthermore, it is a reality that even home sales are not being handled smoothly. In general, the cost of owning a house (apartment, etc.) can be divided into acquisition and possession. In addition, a lot of taxes are borne by long-term housing. Subsequently, due to the increase in the transfer tax rate due to the sale of houses, the disposal of property rights is not free. This serves as a limiting factor for market principles. If the tax rate for the transfer of multi-homed people is raised, it can cause a phenomenon that encourages yearly or monthly rent. This is a part where it seems necessary to reduce the transfer tax rate according to the multi-year retention period. If you hold it for 20 years after acquisition, you have paid a lot of taxes and returned your profits. For that reason, you should not impose a transfer tax for trading. The application of the tax-free principle for houses held for more than 20 years will respond to market principles in the future and will function effectively in annual or monthly rent policies.

• The Journal of the Convergence on Culture Technology
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• v.4 no.1
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• pp.67-73
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• 2018

Financial plight condition firms difficulties accessing external funding, these firms will arrange scarce funds using tax avoidance can be a way of improvement of internal cash flow and internal funds securement. This study is empirical evidence presented the association between free cash flow can be represented for financial condition of firms and using tax avoidance for Kosdaq listed firms. Empirical analysis result, presented plus (+) results the association between free cash flow and tax avoidance. these results are in the previous year free cash flow is large firms purpose of internal cash holdings that increase of tax avoidance in order to minimize of cash outflow are based on tax burden. also interaction effect of free cash flow and debt ratio is presented influence of plus(+) on tax avoidance.

• 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.

• The Journal of the Convergence on Culture Technology
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• v.4 no.2
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• pp.9-16
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• 2018

This study focuses on investigate to the Special Tax of the Seaway Traffic Certificate collected by Tongjeyoung for secure of Gunyangmi and safety of the people and military recruitment for the navy rebuilding carried out by Yi Soon-sin of Jeongyujaeran period. In addition, I examined Yu-Hyeng, Lee Eui-On, Choi Hee-Ryang, and Jung Sa-Joon's brothers who played a major role in helping Yi Soon-sin and rebuilding the navy. Yi Soon-sin is the person to be sown forever as the Holy Hero of the save country that saved Chosun from the aggression of the Japen enemy. In addition to these contents, this study has significance in focusing on the part where Yi Soon-shin went beyond the top commander of the navy army organization and exerted his ability as the administrator for the nation and the people.

• The Journal of the Korea Contents Association
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• v.11 no.7
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• pp.366-373
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• 2011

This study aims to present basic directions and implications of the organizational culture and job performance by analysis of the causal path between the variables acknowledging the important role of the organizational satisfaction on the assumption that the organizational culture which is developed for improvement of the revenue officer's job performance by the taxation organization. In the results of analysis, the clan culture, hierarchy culture and market culture except the culture of innovation have positive effects on the organizational satisfaction, and the higher the organizational satisfaction, the higher efficiency of the performance of the tax administration affairs become, so the job performance becomes increase. This can be the results that the characteristics of the tax organizational culture which conducts the taxation administration affairs by the clan culture which is hierarchical and emphasizes the business performance through teamwork, and the market culture which emphasizes the results reflect the job performance. Therefore, the organizational culture that develops sense of ownership and being performed autonomously and responsibly should be created in order to increase the competitiveness in the organizations and to increase the job performance efficiently by the members of the organization to have worthwhile feeling.