• Journal of Digital Convergence
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• v.17 no.12
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• pp.45-57
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• 2019

The digital economy has created a new platform-based business model and raised the issue of the international taxation system in line with rapid economic development. Voices of fair taxation have also grown due to tax breaks to countries with low tax rates, problems caused by the gap between traditional and digital companies, and problems of business-oriented taxation systems. As a result, the international movement to lay the foundation for the international taxation system based on the business model suitable for the digital economy has become active. The stances of foreign organizations and countries are different, and the necessity of domestic policy introduction is increasing when cooperation at the international level is needed. This study was conducted to analyze the policy network and to help decision making. The results of the study showed that there were differences among domestic stakeholders depending on the actors. The EU suggested SDP in the long term, Digital Service Tax in the short term, and OECD suggested SEP in the long term. It was found that a careful approach to decision making and an in-depth study of the policy process are necessary.

• Proceedings of the CALSEC Conference
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• 2003.09a
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• pp.261-267
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• 2003

This study deals with controversial issues surrounding the today′s cyber-taxation and recommends feasible consumption tax system architecture titled Global Electronic Tax Invoice System (GETI). The GETI is an electronic consumption tax architecture to provide "all-in-one" tax and e-payment services through a trusted third party (TTP). GETI is designed to streamline the overall cyber-taxation process and provide simplified and transparent tax invoice services through an authorized np. To ensure information security, GETI incorporates public Key infrastructure (PKI) based digital certificates and other data encryption schemes when calculating, reporting, paying, and auditing tax in the electronic commerce environment. GETI is based on the OECD cyber-taxation agreement that was reached in January 2001, which established the taxation model for B2B and B2C electronic commerce transactions. For the value added tax systems, tax invoice is indispensable to commerce activities, since they provide documentations to prove the validity of commercial transactions. As paper-based tax invoice systems are gradually phased out and are replaced with electronic tax invoice systems, there is an increasing need to develop a reliable, efficient, transparent, and secured cyber-taxation architecture. To design such architecture, several desirable system attributes were considered -- reliability, efficiency, transparency, and security. GETI was developed with these system attributes in mind.

• 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.

• Journal of Digital Convergence
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• v.2 no.2
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• pp.45-62
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• 2004

E-commerce is now a familiar form of commercial transaction, especially in the transactions between businesses. This online transaction poses a good deal of problems to the traditional tax system and administration. Realignment of tax system and tax administration in the e-commerce is one of the major topics on the International problem. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. Currently, the Korean VAT law does not have a basis for taxation on international transactions that are considered to be services. Considering the tax revenue loss and the inequality between domestic suppliers and foreign suppliers when international transactions are not taxed, the Korean Tax Authority needs to amend the current law.

• International Journal of Computer Science & Network Security
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• v.22 no.1
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• pp.300-304
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• 2022

The central feature of a digital society is the presence of a significant volume of digital services. The main research-analytical goal of the work is to identify the characteristic features of digital services, to classify and compare various types of digital services, to study the main levers for the development of digital services, the principal determinants of the observance and implementation of digital rights, to identify the dominant threats regarding the violation of digital rights, to analyze the features of legal relations that arise between the supplier and the consumer of digital technologies, consider the available taxation options for the digital economy. The work uses the following methods and research methods: hermeneutic, forecasting, in particular, extrapolation, analysis and synthesis, comparative. Research results: the definition of the concept of "digital service" is given, its main characteristics and types, according to the level of digitalization, the states-leaders are identified, slowing down, promising and problematic, the main triggers of slowing digitalization in some EU countries are investigated, by analyzing the regulatory legal acts of the European Commission on digitalization the strategy of the EU's actions to increase the degree of digitalization was determined, the positive and negative effects of digital services concerning the observance of human rights and freedoms were highlighted, the issue of levying taxes from digital companies was investigated.

• Journal of Venture Innovation
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• v.6 no.3
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• pp.241-263
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• 2023

Recently, the aging of SME managers has emerged as a major issue in business succession. The smooth succession of small and medium-sized enterprises (SMEs), which are the industrial base of Korea, is becoming an important issue for enhancing the vitality of the national economy, such as job creation, beyond mere discussion of inheritance. At this point, this study conducted an empirical analysis on the factors affecting corporate succession intention. As independent variables, corporate Capability consisting of employee competency, marketing competency, and digital competency, human factors such as managers, successors, and third-party stakeholders, and institutional factors such as legislation, taxation, and trust were set. In addition, the effect of adjusting the sales scale was verified. To this end, a survey was conducted targeting representatives who are currently running small and medium-sized enterprises (SMEs). The total number of valid questionnaires was 315. Based on this, an empirical analysis was conducted using the hierarchical regression method. The results of the empirical analysis are as follows. First, marketing competency and digital competency, managerial competency and successor competency, taxation and trust had a significant positive (+) effect on corporate succession intention. However, a significant influence relationship between the third stakeholder, employee competency, and corporate succession intention was not tested. Among the factors that have a significant impact, the size of the influence was in the order of taxation, successor competency, executive competency, trust, marketing competency, and digital competency. Second, the size of sales was found to moderate the relationship between the variables that had a significant effect on corporate succession intention, that is, management competency, successor competency, marketing competency, digital competency, taxation and trust, and corporate succession intention. Based on these research results, academic, practical, and institutional implications for smooth business succession are presented.

• Journal of Digital Convergence
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• v.10 no.6
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• pp.181-187
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• 2012

This study inquires into what effect the tax burden of investors, for typical taxes related to real estate investment; acquisition tax, comprehensive real estate holding tax, and transfer income tax, might have on the real estate investment behaviors; the purpose of long-term investment. These real estate investment behaviors have been analyzed to see how much they affect investment performance such as realized compound yield. This study model, which considers the fact that the choice of investment behavior for the degree of tax burden of investors may lead to different results in real estate investment, is expected to be an effective decision-making tool for investment.

• Journal of Digital Convergence
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• v.16 no.8
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• pp.109-116
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• 2018

This study examines legal regulations and major issues related to income taxation of religion in the income tax law enacted from 2018, and examines the right improvement method. The purpose of this study is to propose an improvement plan through the analytical review of the legal issues related to the income of religion in 2018 and the main issues of taxation. The results of this study are as follows: First, it is the best way to define religious income as a separate item in earned income. Second, it is the best way to apply the deduction system for earned income in the application of deductible expenses. Third, precise and transparent reporting on income of religious persons is required, and a measure should be enforced to impose withholding tax obligations. Fourth, in order to restore transparency and reliability of expenditure related to religious activities, it should be expanded to submit details of total income and expenditure of religious groups. This study provides practical implications for the related field research by providing the starting point and basic data of the discussion on the income taxation system of the religious person.

• Journal of Digital Convergence
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• v.20 no.5
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• pp.609-615
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• 2022

In this paper, we propose a monitoring system for illegal overseas direct purchase based on C2C transaction between individuals. The Customs Act stipulates that direct purchases from overseas are exempted from taxation only if they are less than a certain amount (US$150, but US$200 in the US) or are recognized as self-used goods. The act of reselling overseas direct purchase items purchased with exemption from taxation online, etc., is a crime of smuggling without a report. Nevertheless, the number of re-sells on online second-hand websites is increasing, and it is becoming a controversial social issue of continuous violation of the Customs Act. Therefore, this study collects unspecified transaction details related to overseas direct purchase, refines the data in a big data method, and designs it as a monitoring system through natural language processing, etc. analyzed. It will be possible to use it to crack down on illegal transactions of overseas direct purchase goods.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.17 no.1
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• pp.81-88
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• 2007

In on-line transaction, the transparency is the key factor for the taxation and customer's rights. Using the cash register concept of the off-line transaction, we studied on-line transaction register model for the e-commerce transparency. Although on-line transaction register may be used under the related e-commerce laws, in this paper, we only considered the mechanism of the register. The register issues the digital receipt, and then the receipt can be verified the validation by the models developed in this paper.