• 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.

• Journal of Industrial Convergence
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• v.8 no.1
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• pp.49-64
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• 2010

Penalty tax of basic law that has been revised in December 30, 2006 has been amended to tax 40 percent on no report and under-reporting in unjustifiable way. This revision is a punitive regulation that reflects the national tax service's will to not sit back and watch taxpayers' intentional tax evasion by imposing a heavier tax burden, and it raised penalty tax rate that has been applied leniently compared to foreign countries. Therefore, this study examines how changes in penalty tax rate affected faithful tax report and in what level the punitive penalty tax rate should be legislated so that the effect of the penalty tax rate can be maximized by performing empirical analysis on the effect on income tax rate reporting standard of self-employed businesses before and after the time the penalty tax rate increased dramatically from 33.3% to 300% based on the items.

• 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.

• Management & Information Systems Review
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• v.31 no.4
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• pp.363-376
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• 2012

In Korea, religious bodies are being given tax benefits like tax exemption and reduction in accordance with the Local Tax Law. By the way, there's no difference between tax benefits given to religious bodies and other kinds of non-profit corporations. In other words, tax exemption and reduction for religious bodies are being made without considering the very nature of the bodies. This is causing lots of problems. Currently, tax supports to religious bodies are mostly focusing on tax items related to their property, considerably diverting from the ultimate purpose and objectives of tax exemption and reduction for religious organizations. This is not also weakening local finance, but also diverting from the basic intent of so-called the induction system that if necessary, tax supports are given, but they have to be minimized. To solve these problems, comprehensive actions need to be taken, for example, reducing tax benefits given to religious bodies' property and motivating the bodies to make a variety of donations like in developed countries. Now, religious bodies should change their consciousness of tax liability that is imposed by the Local Tax Law. And the government should be more systematic in the collection and management of data that are necessary to levy taxes on religious bodies. If required, the government show the data to religious bodies, convincing them to positively fulfil their tax liability without complaint. This study discusses the current state and problems of existing local tax systems in relation to religious bodies and then propose how to improve the systems. If the systems of tax exemption and reduction for religious bodies under the Local Tax Law can be improved, it would contribute to improve the finance of local autonomous bodies.

• Journal of the Korea Safety Management & Science
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• v.4 no.1
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• pp.11-25
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• 2002

Though the Honorary Industrial Safety Supervisor System was activated from 1995, the system did not show the better effectiveness due to the unconcern of top management and the insufficient support of government etc. The purpose of this study is to analyze the problems of the system and to present the improvement direction of that system. The research result points out that we have to consider the following countermeasures; First, the government should make up the support system by a law dealing with proper compensation and professional education for the supervisor, and tax reduction for companies. Second, the companies should make an effort firming up the safety consciousness of top management, and strengthening the employees' concern about safety through continuous safety education and campaign by a labor union, and promoting the supervisor's pride through recognition from top management and other employees.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.12
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• pp.321-328
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• 2017

The effects of the Sewol ferry disaster have infiltrated into various fields, such as politics, the economy, and social fields in Korea, and the population's consciousness of the importance of safety has been strengthened by the disaster. The purpose of, this study is to empirically verify whether there has been any change in the fire service environment following the Sewol ferry disaster. Such a change would be expected to have produced a change in the consciousness of the government about safety and increased the level of support. This study sets out five research hypotheses and verifies their adoption. The years studied are those before and after the accident occurred, viz. 2013 and 2015, respectively, and the main statistical technique is the t-test. The main results of this study are as follows. First, there was no significant difference in the fire-service demand between the two years. Second, the fire-service budget showed a significant difference between the two years. Third, the regional resources facilities tax showed a significant difference between the two years. Fourth, the fire-service budget considering the fire-service demand showed no statistically significant difference. Fifth, the fire service-demand considering (the number of) fire-fighters was significantly different in the rescue and emergency medical services between the two years. Sixth, the fire service-demand considering fire-equipment showed no significant difference between the two years.

• Management & Information Systems Review
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• v.5
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• pp.139-160
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• 2000

Todays our private universities have been facing with serious survival competition according to the opening of education market, the diminishment of college voluntarists and the increase of education supply. In coming the beginning of the year of 2000, though the equal formula. 'The fixed number of students of universities = The number of graduates of high schools' will he formed, even though the tendency of the fixed number of students of universities is maintained as it is, and it has been expected the unlimited competition would be unvaoidable, so private universities and private junior colleges which are weak in financial power are roaring the crisis consciousness that they may have to close doors before making every effort. Based on such presentation of problem as its study object, the range of study is limitted to the educational financial portion related to higher education field. Especially, the financial portion of private universities of higher educational field is discussed in priority. Besides, the present status of financial condition of our universities was portionally compared with that of in the advanced nations. It is true that pursuing the academic superiority of university education in our country, and attaining object of university as well as developing reflection in future should stand side by side. Therefore, payment of fee, supporting subsidy, etc. is attached too much importance to the financial problem. In our country, the financial allotment is attached too much importance to national universities. This is against the principle of equity to the tax payers, and equality of opportunity, so the level of supporting national funds should be upward formed and supported from 1.0% to higher than 20%. In conclusion, our private universities should adopt as many alternatives of rationalization of finance as possible, such as securing lots of funds and subsidies, and rationalized management of finance, and ensuring finance according to the increasing number of students after university specialization, etc.

• The Korean Journal of Community Living Science
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• v.28 no.4
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• pp.653-667
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• 2017

The purpose of this study were to investigate the socio-economic impacts of urban-to-rural migration on the rural community and to identify the factors influencing rural residents' recognition of the socio-economic impacts of urban-to-rural migration on the rural community. For the purpose, this study analyzed Korea Rural Economic Institute's rural residents survey(2016), using multiple regression model. The main finding of this study were as follows: Positive social impacts of urban-to-rural migration on rural community were (1) contributing to community sustainability through population growth, (2) contributing to securing agricultural human resources, and others. Negative social impacts of urban-to-rural migration on rural community were (1) increasing unnecessary complaints and deepening distrust, (2) weakening of community consciousness, and others. Positive economic impacts of urban-to-rural migration on rural community were (1) increasing the value of residents' property, (2) contributing to local finance through increased local tax revenue, and others. Negative economic impacts of urban-to-rural migration on rural community were (1) difficulty of scaling farmland due to small-scale farming, (2) land shortage caused by rising land prices, and (3) fierce competition to secure labor force. According to the multiple regression analysis, the major factors influencing rural residents' recognition of the socio-economic impacts of urban-to-rural migration were (1) villagers' general attitude toward urban-to-rural migrants, (2) urban-to-rural migrants' community participation, (3) age, and (4) fitness of village in urban-to-rural migration.

• Journal of the Korea Society of Computer and Information
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• v.19 no.1
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• pp.157-168
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• 2014

In general, there are three factors which compel employees to leave their position at a company: duties in organization, perception related to organization, and attitude built through the previous factors. The purpose of this study is to investigate the influence of the factors on the turnover intention and the decreasing achievement affected by the turnover. For this study, the perceived organizational support and organization commitment were chosen as worker's attitude variables which affects turnover intention. The results through the actual analysis are as follows: 1. Worker's emotional commitment is on the increase when the organization values their increased efforts as precious and makes efforts to improve welfare system. 2. Worker's turnover intention decreases as the stronger emotional commitment enables them to gain more consciousness to stay longer at the company. 3. The worker who possesses stronger lasting commitment tends to have some inclination to leave his current position if other organization offers compensation enough to make up for the current investment. 4. Worker's turnover intention decreases when they perceive that the organization acknowledges employees' value and supports them. 5. Worker's turnover intention at the small-middle sized companies is higher than at major companies. In this study, four out of five hypotheses, which are based on theoretical examinations and backgrounds, gain verified results. In the end, it is showed that the perceived organization support can increase the emotional commitment which makes it possible to decrease turnover intention. Consequently, it can be said that the appropriate human resources management is to explore the ways to decrease worker's turnover intention by improving labor environment and searching for the way to promote worker's commitment to their organization through the perceived organization supports.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.10 no.6
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• pp.1137-1146
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• 2006

Under this economic circumstance, the logistics firms located in port take better advantages than those in other areas. This study observed those firms with consciousness to which matters were affected a growth of the logistics IT firms. This study considered in terms of three factors which are an economic factor, a political factor and an internal-ability factor for the matters of logistics IT firms' success through the factor analysis. According to the factor analysis, subjective factor showed positive: (1) expanding market through the ideas and abilities, (2) internal relations and government support (3) capability of market identification and focusing on regional industrialization. As a result of the internal ability analysis, there were three positive matters such as (1) a factor of organization or human resource management, (2) relationship with consumer and resource and management ability for strategy, and (3) developing unique product, networking, suitable goods of regional industrialization. The external factor, through the factor analysis was trued out (1) a emerged political factor such as a support up venture, cluster composition, investing R&D and specialist training, (2) economic factor such as tax reduction, financial support, marketing collaboration renting office in a low price by regional government.