• Title/Summary/Keyword: Tax Benefits

Search Result 123, Processing Time 0.025 seconds

A Legal Review on Abuse Cases of Virtual Currency and Legal Responses (가상화폐의 악용사례와 법적 대응방안에 관한 고찰)

  • Hwang, Suk-Jin
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.19 no.2
    • /
    • pp.585-594
    • /
    • 2018
  • Virtual currencies have emerged along with new technologies such as block chain, artificial intelligence (AI), and big data. This study examines the benefits of a security-enhanced block chain resulting from individual trading, decentralized from governments, as well as the problems associated with misuse of virtual currencies. Virtual currencies, due to its anonymity, is vulnerable to financial crimes, such as ransom-ware, fraud, drug trafficking, tax evasion and money laundering. Use of virtual currencies can facilitate criminals avoid detection from investigative agencies. Government regulatory policy continues to address these concerns, and the virtual currency exchange has also announced a self-regulation proposal. However, a fundamental solution remains necessary. The purpose of this paper is to investigate the problems regarding abuse of virtual currency and to identify a practical system for transactions involving virtual currencies. However, in order to promote transactions involving virtual currencies and to institutionalize a governance system, multilateral cooperation is required. Although the restricting the use of virtual currencies regarding minors and foreign trade, as well as the introduction of a real-name system are considered promising prospects, many problems remain. Virtual currency is not a simple digital item but a method of redesigning the function of money. Coordinated efforts are needed globally to be able to further activate the positive aspects concerning the use of virtual currencies.

A Study on the Establishment of Economic Activity Participation for the Elderly through Work for the Elderly (노인 일자리사업을 통한 노인경제 활동 참여의 구축 방안 연구)

  • Jeong, Kyoung-Ja
    • Industry Promotion Research
    • /
    • v.5 no.1
    • /
    • pp.89-98
    • /
    • 2020
  • This study is to find ways to build economic participation for the elderly through job projects to help the elderly live a pleasant life. The results of this study are as follows. First, the relevant laws must be overhauled. To this end, jobs targeting the elderly should be selected first, and legal procedures should be prepared in the government. Second, they should extend the retirement age and support senior employment businesses. The extension of the retirement age believes that a resumption of the wage structure is inevitable in order to increase employment for senior citizens. It is also desirable to implement policies such as giving tax benefits to companies that employ older people more than a certain percentage of them. Third, there should be self-help efforts by the elderly. Three factors are essential to keep the work of old age pleasant and faithful. In other words, it is important to always learn new knowledge and hone one's ability in order to do a rewarding job of living without health and some economic stability. In conclusion, measures to establish economic participation for the elderly through the work-seeker project will require, among other things, a sufficient extension of the retirement age to allow the elderly to engage in their jobs, while overhauling the system, including legal maintenance.

A study for efficient operation of the e-commerce guarantee financing system in domestic industries (국내 전자상거래 보증제도의 효율적 운영방안에 관한 연구)

  • Yoo, Soon-Duck;Choi, Kwang-Don;Shin, Seung-Jung
    • Journal of Digital Convergence
    • /
    • v.9 no.3
    • /
    • pp.31-46
    • /
    • 2011
  • This research suggests for efficient operation of the e-commerce guarantee financing system in domestic industries by reviewing the definition, current situation and problems of the e-commerce guarantee financing system in operation since 2001. Throughout the 10 years of the e-commerce guarantee financing system's implementation, technological development has solved many previously concerning factors. The goal of the study is to resolve the current issues of the e-commerce guarantee financing system and offer means by which to expand the accessibility of the system to domestic industries and further assistance to firms already using the system. One of the primary policies supported by the research is the reallocation of funds from archaic means of exchanging finances to the modem e-commerce guaranteed financing methods because of the increased transparency of the trading. Specifically, the funding operated by government guarantee agencies requires systematic promotion, justifying subsidies and tax breaks to companies that are using e-commerce guarantee financing because of the increased overall transparency. In addition, the benefits of e-commerce guarantee financing as a means of funding are numerous: the promotion of good business, relaxation of credit ratings for company loans, construction of the mobile operating system for small businesses, and creation of policy flexibility in operating fund agencies run by government. Future research areas include continued collection and analysis of the above data provided and new market feedback such as direct poll surveys of the operating staff in companies using e-commerce guarantee financing agencies.

A Study on the Investment Determinants for Residential Real Estate Development by Investor Perspectives (주거용 부동산 개발을 위한 투자자 관점에 따른 의사결정 요인에 관한 연구)

  • Kwon, Jaehong;Lee, Jaewon;Lee, Sangyoub
    • Korean Journal of Construction Engineering and Management
    • /
    • v.21 no.5
    • /
    • pp.29-37
    • /
    • 2020
  • This study analyzed the importance of factors according to the investor's perspective through a survey of residential real estate experts using AHP and fuzzy theory. Analysis results showed that rent, profitability, traffic accessibility, commercial and infrastructure, and financial regulation are important in common. By expert group, financial and credit groups cited profitability, rent, traffic accessibility, supply and tax benefits, construction and development groups cited traffic accessibility, rent, direct access, profitability, commercial area and infrastructure, and appraisal and evaluation groups cited rent, profitability, transportation accessibility, financial regulation and supply as the most important factors. This showed that it had a preference characteristic that was associated with work. In other words, it focuses most on the financial perspective in investment characteristics, and it values convenience such as accessibility to transportation and commercial districts and infrastructure as its location characteristics. In addition, it was found that easing financial regulations in the market is important to expand investment in real estate. This study aims to help the business feasibility analysis of residential property developers and rational decision-making of general investors who are consumers, taking into account the various perspectives of the expert group.

The Effects of Elderly's Socio-economic Deprivation Experience on Suicidal Ideation (사회경제적 박탈 경험이 노인의 자살생각에 미치는 영향: 6가지 박탈 유형을 중심으로)

  • Kang, Dong Hoon;Kim, Yun Tae
    • 한국노년학
    • /
    • v.38 no.2
    • /
    • pp.271-290
    • /
    • 2018
  • The study aims to analyze the effects of socio-economic deprivation on suicidal ideation. The analysis data were used as a guide for Korea Welfare Panel Study 9. the frequency analysis, mean difference analysis, correlation analysis, and logistic regression were performed by SPSS programs. The results of analysis are as follows. First, The results of frequency analysis by deprivation type showed a high frequency of deprivation in the following order. Experience of not receiving a public pension, experience of being able to work but unemployed, experience of not being able to eat a balanced diet due to financial difficulties, and experience where you had nothing to eat but no more money to buy. Second, the average difference analysis shows that when a person does not have a spouse, the lower the academic background and the income level, the higher the likelihood of suicide. Third, regression analysis shows that the following deprivation patterns have a statistically significant effect on older adults' thoughts of suicide. Experience in which the respondents or their family could not go to hospital because they had no money, experience that move house because is back rent more than 2 months or can not pay rent, experience that they could not afford to buy food and eat well-balanced meals, experience of failing to pay your bills on time, experience of being able to work but not having a job, and experience in which financial difficulties left them short of food and no money to live. Based on such research results, some policy measures, such as the expanding management of medical care benefits cases, the improvement of elderly housing, residential conditions and the diet survey for the elderly, and the expansion of measures to support elderly people's tax rates, were proposed.

The Determinants of Port Hinterlands Competitiveness in Korea-China: Focusing on Gwangyang Port and Qingdao Port (한·중 항만배후단지의 경쟁요인 비교분석에 관한 연구: 광양항과 칭다오항을 중심으로)

  • Qing, Cheng lin;Na, Ju Mong
    • International Area Studies Review
    • /
    • v.17 no.4
    • /
    • pp.109-130
    • /
    • 2013
  • This study aims to identify the priority for the Gwangyang and Qingdao hinterlands which are in the same category of benchmarking crowed paths. This study has been mainly done with comparison. There is certain limitation to use competitive factors of existing research so, this study has had proper competitive factors deriving from factors analysis and studied hinterland priority of competing factors by AHP. Major results are as follows. First, the factor analysis resulted in 20 factor that were 0.6 or higher loading level of commonality and then these 20 factors were divided into groups: operating factors, service factors, cost factors, port infrastructure factors, and hinterland conditions factors with the rotated component matrix analysis. Second, according to the result of top competitive factors, the best factor was the hinterland condition(0.256). The other factors such as infrastructure, economy, accessibility, incentive, and port traffic in hinterland were highly ranked in terms of general importance using multiple weights. Third, the result of detailed properties importance about the final alternative, Gwangyang hinterland was considered more highly than Qingdao hinterland in the port information system, the support a variety of administrative services, the efficiency of the customs, and the tax benefits.

Investment and Economic Ripple Effects from Fostering the Digital Treatment Technology Industry (디지털 치료기술 산업 육성에 따른 투자와 경제적 파급효과)

  • Kim, Jae-Hyun;Moon, Jong Youn;Jang, Jieun;Sim, Jung Yeon;Shin, Jaeyong
    • Health Policy and Management
    • /
    • v.30 no.4
    • /
    • pp.438-443
    • /
    • 2020
  • The digital treatment technology industry is one of the core fostering industries of the Moon Jae-in government along with the global trend. The purpose of this study is to compare and analyze the investment and economic ripple effect on the related industries. To this end, we used the industry-related table, which is the actual measurement data for 2015 that the Bank of Korea actually measured and released every 5 years in 2019. The digital treatment technology industry was not clearly classified within Korea's industrial classification system, so the contents of the industry-related survey were analyzed, and the digital treatment technology industry was reclassified and then analyzed. As a result of the analysis, it was analyzed that the production induction effect of the digital treatment technology-related industry in 2015 was 1.770, the value-added induction effect was 0.875, and the employment induction effect was 19.128, which was higher than that of other industries in Korea. As a result of the analysis of the economic ripple effect (scenario 1), the production inducing effect was about 370 billion won, the added value inducing effect was about 185 billion won, and the employment inducing effect was 4,044 people. The results of this study are expected to play a large role in economic revitalization as the effect of inducing production, increasing employment, and creating added value through fostering the digital treatment technology industry is expected to play a large role in activating the economy. It is expected to play a large role in providing central medical services. Therefore, it is expected that policy support for revitalizing the digital treatment technology industry through active investment support and tax benefits from the government to foster the digital treatment technology industry is necessary.

Ways to Improve Activation of Port-Type Free Trade Zones (항만형 자유무역지역의 활성화를 위한 제도 개선에 관한 연구)

  • Park, Jae-Kyu;Jo, Mi-Ji;Kim, Hwan-Seong
    • Journal of Navigation and Port Research
    • /
    • v.44 no.6
    • /
    • pp.524-533
    • /
    • 2020
  • The free-trade-zone system has been implemented in industrial-complex-type free-trade zones with a focus on the manufacturing industry since 1970, and was intended to attract foreign investment and increase trade by providing benefits such as tax reduction and deregulation to tenant companies. However, foreign investment in these industrial-complex-type free trade zones has decreased significantly. On the other hand, port-type free-trade zones have great potential to attract foreign investment for development due to the increase in port traffic. The developmental trends in the free-trade-zone system have been studied primarily in the manufacturing industry, and those studies must be extended. In this paper, the role and operation of free-trade zones are examined and problems highlighted. We analyzed a business model specialized in port-type free-trade zones to identify problems, propose measures to improve the system for re-exporting domestic goods to the customs area for storage, and upgrade overall operations. The effects of our measures were analyzed by simple simulation. These proposed improvements in the operation of port-type free-trade zones will help attract foreign companies to these international logistics hubs and global delivery centers.

Simulation of Pension Finance and Its Economic Effects (연금재정(年金財政) 시뮬레이션과 경제적(經濟的) 파급효과(波及效果))

  • Min, Jae-sung;Kim, Yong-ha
    • KDI Journal of Economic Policy
    • /
    • v.13 no.1
    • /
    • pp.115-134
    • /
    • 1991
  • The role of pension plans in the macroeconomy has been a subject of much interest for some years. It has come to be recognized that pension plans may alter basic macroeconomic behavior patterns. The net effects on both savings and labor supply are thus matters for speculation. The aim of the present paper is to provide quantitative results which may be helpful in attaching orders of magnitude to some of the possible effects. We are not concerned with the providing empirical evidence relating to actual behavior, but rather with deriving the macroeconomic implications for a alternative possibilities. The pension plan interacts with the economy and the population in a number of ways. Demographic variables may thus affect both the economic burden of a national pension plan and the ability of the economy to sustain the burden. The tax transfer process associated with the pension plan may have implications for national patterns of saving and consumption. The existence of a pension plan may have implications also for the size of the labor force, inasmuch as labor force participation rates may be affected. Changes in technology and the associated changes in average productivity levels bear directly on the size of the national income, and hence on the pension contribution base. The vehicle for the analysis is a hypothetical but broadly realistic simulation model of an economic- demographic system into which is inserted a national pension plan. All income, expenditure, and related aggregates are in real terms. The economy is basically neoclassical; full employment is assumed, output is generated by a Cobb-Douglas production process, and factors receive their marginal products. The model was designed for use in computer simulation experiments. The simulation results suggest a number of general conclusions. These may be summarized as follows; - The introduction of a national pension plan (funded system) tends to increase the rate of economic growth until cost exceeds revenue. - A scheme with full wage indexing is more expensive than one in which pensions are merely price indexed. - The rate of technical progress is not a critical element in determining the economic burden of the pension scheme. - Raising the rate of benefits affects its economic burden, and raising the age of eligibility may decrease the burden substantially. - The level of fertility is an element in determining the long-run burden. A sustained low fertility rate increases the proportion of the aged in total population and increases the burden of the pension plan. High fertility has inverse effects.

  • PDF

The Welfare Systems in Sweden and Korea with a Focus on the Demographic Transition (인구변천 과정에서 본 한국과 스웨덴의 복지 상태 비교)

  • 김성이
    • Korea journal of population studies
    • /
    • v.18 no.2
    • /
    • pp.51-69
    • /
    • 1995
  • The Swedish welfare state has been the model for others to emulate the archetypical example of state intervention. The state interventions are presented in the form of legal acts. These social welfare acts can be classified according to the demographic transition theory. According to the Bogue's theory, the demographic transition in Sweden took place in four stages : the pre-transitional stage before 1810; the early transitional stage from 1810 to 1860; the mid-transitional stage from 1860 to 1930; the late transitional stage from 1930 to now. As we look into the social welfare acts in Sweden, the relief of the poor was the major concern of the early transitional stage, the care of workers was the major concerns of the mid-transitional stage and the care of the families was the major concerns in the late transitional stage. The Korea's transition period can be devided as follows; the pre-transitional stage before 1960; the early transitional stage from 1960 to 1969; the mid-transitional stage from 1970 to 1987; and the late transitional stage from 1987 to now. In Korea, the major concern of the early transitional stage was the care of the officials and the workers; in the mid-transitional stage the care of the aged and the handicapped were the major concerns. And in the late transitional stage the expanding of the welfare clients was the major concern. If we compare the results of both countries, the relief of the poor, the care of the workers and the care of the families will be the major concerns in Korea, because the social welfare acts in Korea are extended to specific groups and not to the whole population. The acts related to these social issues have been arranged in 120 years in Sweden. But Korea had to do the same work in 27 years. So the burden of making those social acts will be four times heavier. If we want to extend the benefits of the social system to the general population, we need to look at the design and approach of the swedish model. The reason why swedish social acts constitute an international model has more to do with the uniqueness of its design and approach. First of all, it is characteristic by its universalism, secondly by its emphasis on social services and thirdly by its productivitism. Also the swedish welfare state supported by a high-tax system called the earnings-related welfare system. In order to achieve an effective welfare state, we Koreans should pay attention to the relief of the poor, the care of the worker and the families. We should also focus on a good system design and prepare appropriate budgets.

  • PDF