• The Journal of the Korea Contents Association
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• v.8 no.10
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• pp.142-150
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• 2008

To examine whether there are any differences between the consciousness of a taxpayer and that of a tax agent, this study has been analyzed and performed by using the questionaire. The results of the analysis show that there are some differences in variable of analytical objects in the tax consciousness of a taxpayer and a tax agent. The political alternative to settle the difference in the tax consciousness of a taxpayer and a tax agent and increase the fairness of tax education and system.

• Proceedings of the Korean Information Science Society Conference
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• 2004.10c
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• pp.610-612
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• 2004

이동 에이전트는 여러 호스트를 이동하면서 사용자 대신 업무를 수행하는 객체라 할 수 있다. 또한 에이전트간 통신을 통하여 정보를 공유하고 다양한 업무도 수행할 수 있다. 본 논문에서는 이러한 이동 에이전트를 이용하여 전자 세금 결제 서비스인 e-tax System을 설계하였다. e-government의 tax agent는 홈 네트워크화된 각 가정의 계량기로부터 공과금 내역을 획득하게 된다. 이러한 공과금 내역은 tax agent에서 각 가정의 management agent에 전달되고 management agent는 이러한 공과금을 사용자 대신 납부하게 된다.

• East Asian Economic Review
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• v.25 no.4
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• pp.361-401
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• 2021

This paper sets up a two agent small open economy with monopolistically competitive firms and catching up with the Joneses to investigate the labor and capital Laffer curve, taking into account aging population along the line of Auray et al. (2016), Galí and Monacelli (2005), and Trabandt and Uhlig (2011). The paper finds that the higher the market power of firms is, the larger the consumption inequality between asset holders and non-asset holders is in the economy with aging population. It also finds that there is room for government to increase the tax revenue by raising tax rates under the economy with higher markup, as households will work more hours to compensate for their loss of labor income to tax hikes. The expected maximum tax revenue is likely to shrink with progressive taxations, since non-asset holders with additional dividend income work less and consume more. The paper finds that the fiscal multiplier decreases with the degree of progressive redistribution.

• The Journal of the Korea Contents Association
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• v.8 no.3
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• pp.205-214
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• 2008

The aim of this study is to examine if there is a difference in the recognition of the tax audit between a tax representative and a taxpayer and in the recognition of the tax audit according to characteristics of a tax representative and a taxpayer, and an analysis has been made to heighten fairness and effectiveness of a system of the tax audit. As a result of the analysis, there is a difference in a analysis of a subject variable in both a tax representative and a taxpayer. An alternative policy is required to promote fairness and effectiveness of the tax audit on the basis of the findings in the future.

• KDI Journal of Economic Policy
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• v.37 no.3
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• pp.1-30
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• 2015

Based on a quantitative, heterogeneous agent general equilibrium model, we compute the optimal tax rates for labor and capital incomes for the Korean economy. According to our model, a more progressive income tax schedule along with a higher capital tax rate can increase average welfare by as much as 0.86% of permanent consumption. Approximately 64% of house-holds, those with low assets and low productivity, are better off when a more progressive optimal tax schedule is adopted. Despite the potentially significant welfare gains, our calculation should be interpreted with caution because our benchmark model does not take into account possible capital outflows or the increased administrative costs associated with high taxes.

• Journal of the Chungcheong Mathematical Society
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• v.31 no.1
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• pp.65-73
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• 2018

We investigate the optimal consumption and investment problem of working agent who faces tax system on consumption, labor income, savings and investment. By applying martingale method, we obtain the closed-form solutions so it is possible to verify the effect of tax system analytically.

• Journal of Korea Port Economic Association
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• v.39 no.1
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• pp.101-114
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• 2023

With the development of information and communication technology and the growth of e-commerce, the scale of international B2C transactions is expanding, and the scale of overseas direct purchase through online platforms will grow further in the future. However, with the growth of overseas direct purchase, the scale of illegal income is also growing, causing social problems. Under the current Customs Act, if a purchasing agent falsely provides a customs value and a shortage of tax occurs, the purchasing agent and the consumer, the shipper at the time of import declaration, are jointly and severally liable for tax payment. enemy improvement is needed This study proposed opinions on the problem of consumer damage caused by purchasing agents and institutional improvement in the Customs Act to solve it.

• Journal of Korea Society of Industrial Information Systems
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• v.25 no.6
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• pp.125-141
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• 2020

This study focuses on the impact of service expansion for tax service customers and the change in customer's re-use intention, according to the degree of psychological ownership of internal employees when expanding differentiated service areas and the reinforcement of profits according to the representative's tendency. The effects of emphasis, cost emphasis, and double emphasis (revenue and cost dual emphasis) were analyzed. As a result of the study, it was possible to see the changes in the customer's re-use intention according to the psychological ownership of internal workers and satisfying users' customer satisfaction. In addition, it is meaningful to enable the tax agent to pursue a change in the direction of future-oriented service provision, and a new research direction was suggested in terms of the professionalism, quality, and service expansion of the tax agent.

• KDI Journal of Economic Policy
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• v.30 no.2
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• pp.185-223
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• 2008

This paper considers a heterogeneous agent dynamic general equilibrium model and analyzes effects of an increase in labor income tax rate on labor market and the aggregate variables in Korea. The fiscal policy regarding how the government uses the additional tax revenue may take the two forms: 1) general transfer and 2) earned income tax credit (EITC). The model features are as follows: 1) Workers are heterogeneous in their productivity. 2)Labor is indivisible, hence the analysis focuses on the variation in labor supply through the extensive margin in response to a change in fiscal policy. 3) The incomplete markets are introduced, so individual workers can not perfectly insure themselves against risks related to stochastic changes in income or employment status. 4) The model is of general equilibrium, hence it is equiped to analyze the feedback effect of changes in aggregate variables on individual workers' decisions. In the case of general transfer policy, the government equally distributes the additional tax revenue to all workers regardless of their employment states. Under this policy, an increase in the labor income tax rate dampens work incentives of individual workers so that the aggregate employment rate decreases by 1% compared with the benchmark economy. In the case of EITC policy, only employed workers whose labor incomes are below a certain EITC ceiling are eligible for the EITC benefits. Unlike the general transfer policy, the EITC induces low-income workers to participate the labor market to be eligible for EITC benefits. Hence, the aggregate employment rate may increase by 2.7% at the maximum. As the EITC ceiling increases, too many workers can collect the EITC but the benefits per worker becomes too little so that the increase in employment rate is negligible. By and large, this study demonstrates that EITC may effectively raise the aggregate employment rate, and that it can be a useful policy tool in response to the decrease in the labor force due to population aging as observed in Korea recently.

• Korea Journal of Hospital Management
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• v.15 no.2
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• pp.1-14
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• 2010

This study tried to analyze about the investment effects on the spent capital and possessed tangible assets of some hospitals during their hospital management. For this analysis purpose, this study used the financial data of 100 hospitals which presented their financial statements to an finance-information company from 2004 to 2006. The analysis was done with PEFR(Percentage of External Funds Required) and Tangible Asset. The FEPR considered the retained interior fund relating to the investment types in the hospital industry. And the Tangible Asset was related to the possession condition of facilities and equipment. The EBIT rate(Earnings before interest and tax to sales) meaning the management performance and tangible asset turnover were used as the measured variables of investment effect. As the result of data analysis, it was identified that the tangible asset like the hospitals's facilities and equipment was not an agent significantly to influence on the management performance(EBIT rate), the eventual goal of hospital management. But, it was identified that there was some differences tangible asset turnover according to each hospital's main characteristics. And at targeting the all sample hospitals, it was found that the management performance(EBIT rate) had some significant effect on the retained earnings rate, a part of source of PEFR.