• Title/Summary/Keyword: Tax Reform

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Health Care Reform for Sustainability of Health Insurance (건강보험의 지속을 위한 개혁과제)

  • Lee, Kyu-Sik
    • Korea Journal of Hospital Management
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    • v.15 no.4
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    • pp.1-26
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    • 2010
  • We achieved both industrialization and democratization during the shortest period in the world. We also achieved good performance in national health insurance: universal coverage, solidarity in financing, equitable access of health care. However, national health insurance system has faced the problem of sustainability: various expenditure and financing problems. The problem of sustainablity has two facets of economic sustainability and fiscal sustainability. Economic sustainability refers to growth in health spending as a proportion of gross domestic product(GDP). Rapid increasing rate of health spending exceeds the growth rate of domestic product. Growth in health spending is more likely to threaten other areas of economic activity. Concern on fiscal sustainability relates to revenue and expenditure on health care. Health care financing face demographic and technical obstacles. Democratic obstacle is aging problem. Technical obstacle is collection of contribution. Expenditure of health care has various problems in benefit structure and efficiency of health care system. In this article, I suggest several policy reforms to enhance sustainability: generating additional revenue from value added tax, changing method of levying contribution, increasing efficiency of health care system by introducing the competition principle. restructuring of benefit scheme of health insurance. contracting with health care institutions to provide health care services.

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THE POLITICS OF SOCIAL SECURITY AND RETIREMENT REFORMS AND RETIREMENT SAVINGS CULTURE IN SOUTH AFRICA

  • Nevondwe, Lufuno;Odeku, Kola;Matotoka, Mothlatlego
    • East Asian Journal of Business Economics (EAJBE)
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    • v.1 no.3
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    • pp.71-84
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    • 2013
  • Purpose: The South African government is determined in alleviating poverty while encouraging job creation and protecting the disposable incomes of poor households. This article looks at the challenges that are facing the South African Social Security system and argues that the provision of income security is amongst the most practical expressions of a nation's cohesion and values. Research Design, Data and Methodology: There are seven proposals in the Social Security and Retirement Reform and these proposals are based on the following two principal objectives of the government, that is, to ensure a basic standard of living and to prevent destitution in old age or in circumstances of unemployment or incapacity partly or wholly through redistributive measures, and to encourage savings to provide for the replacement of income on retirement, disablement or death through long-term insurance arrangements. Results: This article evaluates these seven proposals, state old age pension, wage subsidy, mandatory participation in a national social security system for all, mandatory participation in private occupational or individual retirement funds, Voluntary additional contributions to occupational or individual retirement funds, reform of the governance and regulation of the retirement funding industry and reform of the tax system. Conclusion: This article concludes that the population size of South Africa has increased significantly to 51, 8 million in 2011 and therefore the time is right for bold new steps in improving income security of the poor and strengthening the fabric of social solidarity that binds all South Africans together.

A New Generational Spirit?: A Study on Welfare Attitude of Korean Young Generations (새로운 세대정신?: 한국청년세대의 복지태도 지형연구)

  • Sin-Young Kim
    • The Journal of the Convergence on Culture Technology
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    • v.9 no.6
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    • pp.17-23
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    • 2023
  • This study purports to explore the landscape of welfare attitudes of young generation of Korea in their 20s and 30s focusing upon potential differences from those of older generations. Korea has recently been in the significant debate on pension reform and the disadvantages of relatively young generations has been on of the most crucial issues during the reform. Survey data from 17th Korean Welfare Panel are analyzed and such variable as attitudes toward government expenditure on public pension, health care, old age support, poverty, family and child care and so on. In addition, welfare-related variables such as universalism vs selectivism, tax increase for welfare expenditure, and political orientation are to be analyzed. The results show several findings. First of all, correspondence analysis shows that young generation in Korea are strongly associated with higher education and full time employment compared to older generations. Secondly, the most interested welfare issues of young generations are housing and child support. Moreover, young generations' attitudes toward government expenditure increase differ from those of older generations on the issues of public pension, housing, and family and child support. Lastly, political orientation of those young generation tend to be progressive and they support universalism in welfare policy, but they do not support tax increase for welfare purpose, which, I would say, is inconsistent.

The Classification arranged from Protectorate period to the early Japanese Colonial rule period : for Official Documents during the period from Kabo Reform to The Great Han Empire - Focusing on Classification Stamp and Warehouse Number Stamp - (통감부~일제 초기 갑오개혁과 대한제국기 공문서의 분류 - 분류도장·창고번호도장을 중심으로 -)

  • Park, Sung-Joon
    • The Korean Journal of Archival Studies
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    • no.22
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    • pp.115-155
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    • 2009
  • As Korea was merged into Japan, the official documents during Kabo Reform and The Great Han Empire time were handed over to the Government-General of Chosun and reclassified from section based to ministry based. However they had been reclassified before many times. The footprints of reclassification can be found in the classification stamps and warehouse number stamps which remained on the cover of official documents from Kabo Reform to The Great Han Empire. They classified the documents by Section in the classification system of Ministry-Department-Section, stamped and numbered them. It is consistent with the official document classification system in The Great Han Empire, which shows the section based classification was maintained. Although they stamped by Section and numbered the documents, there were differences in sub classification system by Section. In the documents of Land Tax Section, many institutions can be found. The documents of the same year can be found in different group and documents of similar characteristics are classified in the same group. Customs Section and Other Tax Section seemed to number their documents according to the year of documents. However the year and the order of 'i-ro-ha(イロハ) song' does not match. From Kabo Reform to The Great Han Empire the documents were grouped by Section. However they did not have classification rules for the sub units of Section. Therefore, it is not clear if the document grouping of classification stamps can be understood as the original order of official document classification system of The Great Han Empire. However, given the grouping method reflects the document classification system, the sub section classification system of the Great Han Empire can be inferred through the grouping method. In this inference, it is understood that the classification system was divided into two such as 'Section - Counterpart Institution' and 'Section - Document Issuance Year'. The Government-General of Chosun took over the official documents of The Great Han Empire, stored them in the warehouse and marked them with Warehouse Number Stamps. Warehouse Number Stamp contained the Institution that grouped those documents and the documents were stored by warehouse. Although most of the documents on the shelves in each warehouse were arranged by classification stamp number, some of them were mixed and the order of shelves and that of documents did not match. Although they arranged the documents on the shelves and gave the symbols in the order of 'i-ro-ha(イロハ) song', these symbols were not given by the order of number. During the storage of the documents by the Government-General of Chosun, the classification system according to the classification stamps was affected. One characteristic that can be found in warehouse number stamps is that the preservation period on each document group lost the meaning. The preservation period id decided according to the historical and administrative value. However, the warehouse number stamps did not distinguish the documents according to the preservation period and put the documents with different preservation period on one shelf. As Japan merged Korea, The Great Han Empire did not consider the official documents of the Great Han Empire as administrative documents that should be disposed some time later. It considered them as materials to review the old which is necessary for the colonial governance. As the meaning of the documents has been changed from general administrative documents to the materials that they would need to govern the colony, they dealt with all the official documents of The Great Han Empire as the same object regardless of preservation period. The Government-General of Chosun destroyed the classification system of the Great Han Empire which was based on Section and the functions in the Section by reclassifying them according to Ministry when they reclassified the official documents during Kobo Reform and the Great Han Empire in order to utilize them to govern the colony.

Philippines 2017: Warlike Powers of Security Forces and Hedging Strategies in Foreign Relation (필리핀 2017: 호전적 내치(內治)와 줄타기 외교)

  • KIM, Dong-Yeob;JUNG, Bub Mo
    • The Southeast Asian review
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    • v.28 no.2
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    • pp.181-212
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    • 2018
  • In 2017, the government of Duterte, in the second year of the ruling, more strongly promoted peace and order policies and expressed independent diplomacy as the chairman of ASEAN. He continued to fight against drugs and tried to increase his political legitimacy through the punishment for corrupt officials. He also declared martial law in the Mindanao region because of the dissolution of the Maute group, a Muslim terrorist organization, and strengthened counterterrorism cooperation externally. In addition, as to Communist militants, he took the initial reconciliation gesture and promoted peace negotiations, however, concluded the peace tide and started the suppression operation due to a series of bloodshed. He still has a strong drive in peace and order issues, backed up by high support rate, but it is becoming a factor of anxiety as the socioeconomically underprivileged and minority groups are increasingly alienated. As the chairman of ASEAN, Duterte has a certain distance from the United States, which is a firm ally, but has turned to increase familiarity with China and Russia, which can take substantial economic benefits. Through diversifying the external economic support and increase of tax revenue, the priority task was to establish the infrastructure. Although the Philippines, which has a high economic growth rate, has a strong expectation that it can establish a solid infrastructure, tax reforms should be successfully completed in order not to repeat the previous failures, which has traditionally increased foreign debt burden by relying on external resources. It seems that it is necessary to find the meeting point of the foreign policy of Duterte and new Korean government's New Southern Policy, and to find possible economic cooperation policies to improve Philippine infrastructure.

Applying Gerschenkron Model to Shipping Industry in Developing Country

  • Van Le, Thanh;Kim, Sung-june
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2014.10a
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    • pp.56-61
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    • 2014
  • Standing in front of the huge benefits that shipping industry brings about in economy, politics and society of a country, many countries, especially the developing countries have strived hard to invest and develop their shipping industry (if any) by many methods such as economic reform act, tax allowance or even raising capital from domestic and foreign resources which seems very difficult to implement in the 21st century. According to analysis of A. Gerschenkron - a Russian economic historian at around 60 years ago, developing countries, who regarded shipping as an industry of strategic value with multi-dimensional affects for economic development, had utilized their backward advantages and imported modern technology, capital and skillful labor from more advanced countries in the course of fast industrialization in their countries. In fact, Gerschenkron model has applied in shipping industry of many backward countries. Korea's industrialization in shipping analyzed by Tae-Woo Lee (1996) could considered as a good example, in which the country makes use of policies on capital of tonnage finance, ideology, labor management in order to develop the industry. In this paper, the authors try to find the applicability of the Gerschenkron model to the shipping industry in developing countries, especially in Vietnam. And some questions which are necessary for the author's next paper about developing strategies to shipping industry in developing countries will be asked.

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The 4th.industrial revolution and Korean university's role change (4차산업혁명과 한국대학의 역할 변화)

  • Park, Sang-Kyu
    • Journal of Convergence for Information Technology
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    • v.8 no.1
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    • pp.235-242
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    • 2018
  • The interest about 4th Industrial Revolution was impressively increased from newspapers, iindustry, government and academic sectors. Especially AI what could be felt by the skin of many peoples, already overpassed the ability of the human's even in creative areas. Namely, now many people start fo feel that the effect of the revolution is just infront of themselves. There were several issues in this trend, the ability of deep learning by machine, the identity of the human, the change of job environment and the concern about the social change etc. Recently many studies have been made about the 4th industrial revolution in many fields like as AI(artificial intelligence), CRISPR, big data and driverless car etc. As many positive effects and pessimistic effects are existed at the same time and many preventing actions are being suggested recently, these opinions will be compared and analyzed and better solutions will be found eventually. Several educational, political, scientific, social and ethical effects and solutions were studied and suggested in this study. Clear implication from the study is that the world we will live from now on is changing faster than ever in the social, industrial, political and educational environment. If it will reform the social systems according to those changes, a society (nation or government) will grasp the chance of its development or take-off, otherwise, it will consume the resources ineffectively and lose the competition as a whole society. But the method of that reform is not that apparent in many aspects as the revolution is progressing currently and its definition should be made whether in industrial or scientific aspect. The person or nation who will define it will have the advantage of leading the future of that business or society.

An Evaluation of N.Korean SEZs through Comparing with China's and Vietnam's Initial Cases (중국과 베트남 초기 경제특구와 비교를 통한 북한 경제특구 평가)

  • Kim, Mi-Suk;Choi, Dae-Sik;Kim, Doo-Whan
    • Land and Housing Review
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    • v.7 no.4
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    • pp.191-205
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    • 2016
  • North Korea(NK) has designated the special economic zones(SEZs) since the first one in Rason. But, why have the SEZs in NK still not been developed successfully? This study comparatively evaluated the SEZs in China, Vietnam and NK, with respect to 'context/purpose', 'development/management system', and 'location/infrastructure.' NK's strategies for the SEZs were different from those of China and Vietnam in terms of historical context and development purpose. China and Vietnam chose the market opening policy aiming to reform their national economy, while NK tried the opening policy without the economic reform. This difference made NK's decentralization and location strategies marginal. In spite of the positive land system and tax benefit of NK, the strategies couldn't make a successful result. The implications of this comparative study are as follows. Firstly, NK needs to establish a strategy for the SEZs in accord with the comprehensive and long-term plan for economic development and 'trustworthy and substantial market-systems' being compatible with outside world. For that, NK has to secure the regime stability in political and diplomatic dimensions. Secondly, NK has to carry out policies of decentralization and location of the SEZs more positively. Thirdly, in order to solve the problem related to lack of infrastructure capital, NK needs to utilize a BOT scheme.

An Empirical Analysis on the Fiscal Crisis of Local Governments in Korea (지방자치단체의 '재정위기'에 대한 실증분석)

  • 김범식;박원석;송영필
    • Journal of the Korean Regional Science Association
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    • v.15 no.1
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    • pp.75-92
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    • 1999
  • In this study, the present state of fiscal crisis for local governments after IMF is analyzed, firstly. its implications Characteristics of structural reform of finance after IMF bailout in Korea are examined, secondly. Since Korea was shocked by the currency crisis at the end of 1997, its local governments have also faced fiscal difficulties. The Depression of national and local economies led to decreases in tax revenues of local governments. And these shrunken revenues led to their expenditure cuts. Many investment plans were curtailed, and ordinary expenditures were also reduced sharply. The negative influences of the currency crisis on local government's finances can be examined in terms of fiscal revenue, fiscal spending, and debt burden. As a result many local governments are now experiencing fiscal stress, and some of them are even faced with fiscal crisis although the possibility of extreme measures, such as moratoriums or bankruptcies, is very slim. This is due in part to the weight of debt in local governments' budgets having remained small since the debt of local governments has been controlled by the central government. Another reason is that, central government, which functions as a lender of last resort for the local governments, will pay the debt for them. Also, without a legal system which stipulates the adjudication of bankruptcy for municipalities in Korea, local Korean governments have no legal right to declare bankruptcy. Although not a single municipality has fallen into insolvency, yet, this trend will continue to deepen as the recession continues and may lead to a situation where manu local governments fall into virtual bankruptcy in the near future, and its effects on society, as a whole, will be serious. Therefore, measures to prevent and overcome such an extreme situation are necessary, but both short-and long-term policies should be to cope with the current fiscal crisis and to prevent the deepening of the current situation.

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A Study on Improving Measure for EDI Operation in Korea (우리 나라 무역자동화(EDI)운영의 개선방안에 관한 연구)

  • Kim, Dong-Goo
    • Korean Business Review
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    • v.11
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    • pp.385-414
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    • 1998
  • At the point of increasing concern on EDI (Electronic Data Interchange) and on related trade automation, a research of trade enterprises' EDI system adoption and using has a very significant meaning to get the roots of the problems and to put the practical use. After studying the outline of EDI and it's proceeding state, this thesis tries to point out some problems of them and presents the reform measures in the aspect of a legal and business aspect. According to the results of this study, the argues and their control suggestions are as follows. First, the process of trade relations and the it's public concept on the EDI should be changed to the agreement of the adopting and using the standard EDI in Korea. Second, the financial and tax support is needed to the following; the reconsideration of each enterprise, the inrestment of enterprises' role for the training their professional human resource and goverment and related organization's guiding role. Therefore, to maximize the effects of EDI after solving the issues. above trade process the issues should be unified by coorperation with the goverment and related organizations for the information circulation side and considered that EDI system have to positively make automation of trade on the basis of suggestions above.

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