• 동아시아경상학회지
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• 제9권1호
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• pp.63-69
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• 2021

Purpose - This study examines the regressive estate taxation issues and seeks measures for the rationalization of property taxation. Although various discussions on the reorganization of property taxation have been made, discourses on how much property taxation burden is given to homeowners and on whether the increase of property taxation should be shifted to tenants have not been properly carried out. Research design, data, and methodology - Therefore this study examined the property taxation issues and sought measures for the rationalization of property taxation based on homeowners' social and economic characteristics. This study deals with discussions on the directions for rational real estate reorganization and what desirable real estate market stabilization polices are. Result - This study investigates what issues and disputes the powerful real estate policies to ease overheat of the real estate market have caused and seeks directions to solve those. Conclusion - The study results supports that the real estate taxation would be levied in proportion to the economic capacity of real estate owners to pay taxes. It implies that tax levy not only in conjunction with income, but also in combination with existing real estate assets would be considered to be desirable in terms of comprehensive tax justice.

• 도시과학
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• 제6권2호
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• pp.35-47
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• 2017

Tax evasion is increasing, but efficiency of tax administration is evaluated as improving. This is because the taxation cost, which is a measure to judge the efficiency of the tax administration, does not consider the tax evasion effect at all. This method of estimating the cost of taxation is a dispute that neglects the role of taxation authorities in tax evasion. The existing study focuses on the development of a tax evasion model focused on maximizing the utility through the tax evasion of the taxpayer as the tax evasion approaches the individual 's deviant problem. However, this has the aspect of making the role of the tax authorities in tax evasion negative. This study empirically derived the optimal size of tax administration in Korea by using tax collection cost and tax cooperation cost. Also, it is meaningful to consider the role of the taxation authorities in tax evasion and to derive the optimal taxation cost model by estimating the decrease in tax evasion due to the taxation expenditure of the tax authorities. In order to derive the optimal size of tax administration in Korea, taxation cost and tax cooperation cost are derived by classifying tax officials. The optimal taxation cost model was derived by estimating the taxation expenditure related to tax evasion. This study is meaningful to make it possible to emphasize the role of tax authorities in studying future tax evasion by studying the effect of taxation expenditure on tax evasion.

• 경영과정보연구
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• 제14권
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• pp.101-115
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• 2004

As a corporate and a taxation account have relationships each other, one cannot be ignored by the other from concrete and excepted points of view. In reality, as they are mixed and the taxation account has been regarded as absolute, we cannot deny that the role of a pure corporate account is intruded by taxation account. Therefore, it is important that both should be adjusted in order to develop their own roles between a corporate account and a taxation account. In order to develop the both accounts soundly, we should solve the problems as follows. First, we should discriminate closing adjustment affairs from reporting adjustment ones, In the process of adjusting for taxation report. Second, the manager and the accounter need to comprehend on the origin and reality of a corporate and a taxation account and improve their capacity of accounting. Finally, as the goals which both aspects seek for are different, it is difficult to meet each other. But it will be a shortcut for enhancing the capacity of the corporate management, and developing the accounting systems of Korea, to compensate the differences each other. In conclusion, this writer suggest that the corporate accounts should be treated according to the corporate accounting principle, and taxation law has to be reformed so that taxable income may be counted based on the former assertion.

• 한국병원경영학회지
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• 제9권4호
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• pp.21-44
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• 2004

Toe objective of this study is to verify the factors influencing the taxation cognition of medical institutions and to verify the difference of taxation cognition among the interest groups in medical services. The factors that influence taxation cognition are supposed to be five: cognition of public benefits on medical services, cognition of profits from medical institutions, cognition of self-responsibility of medical institutions, cognition of distinction of medical institutions, and cognition of the importance of medical services. The interest groups are divided into four: medical institution employees, medical treatment consumers, taxation experts, and tax officials. As a result of this study, first, cognition of public benefits, cognition of profits, and cognition of distinction are verified to have statistical significance as factors for taxation cognition. It means that cognition of the public benefits of medical services is low, while cognition of profits is high, and taxation cognition such as tax supports and tax exemption appears low in accordance with lowness of cognition of distinction of medical institutions. Second, taxation cognition of the interest groups about medical service shows statistical significance between the group of medical institution employees and the group of tax officials, and between the group of medical institution employees and the group of taxes experts. This study is expected to contribute to tax policy, which can support medical institutions to provide medical consumers with good medical services, by analyzing the factors that influence taxation cognition on medical institutions.

• 경영과정보연구
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• 제23권
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• pp.157-174
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• 2007

Concerning this nation's M&A system, it is expected that standards of limitation on ownership is considerably modified and alleviated. This would allow companies to freely merge with each other, raising the efficiency of the whole national economy and ultimately benefiting all economic subjects. Another goal of business merger lies in adjusting net income or reducing tax amount. The income and the amount are to be financially reported. If merger between companies does not create any synergy effect, but just contributes to net income increase or tax reduction for the purpose of the parties' financial reporting, it might distort a rational distribution of wealth over all facets of economy. Merger whose goal is to create the most desirable synergy effect should be positively encouraged, but that whose goal lies in tax avoidance needs to be strongly restricted. Thus the purpose of this study was to find how to improve this nation's merger-related taxation system. For the purpose, this researcher investigated problems of existing tax supports to merger, which meets related taxation requirements, especially in terms of liquidation income, appraisal profit from merger, fictitious dividend and requirements for taxation. Among the problems, the study found, the biggest thing was that liquidation income or deficit carried forward, if any, is subject to be prior deducted from surplus, so the income is likely to generate. To raise the consistency of this nation's taxation on business restructuring, existing local systems in regard to merger, division, investment in kind and dividend-exclusion method need to be reconsidered following the introduction of consolidated taxation system.

• 한국전자거래학회:학술대회논문집
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• 한국전자거래학회 2003년도 종합학술대회 논문집
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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.

• KDI Journal of Economic Policy
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• 제24권1호
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• pp.191-233
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• 2002

This paper is to examine some issues and policy direction of capital income taxation in Korea. Fundamental tax reform in US was reviewed to get some lessons for reforming the capital income taxation. One of main characteristics in Korea's capital income taxation is different treatment by corporation type, investment goods, and financial structures. Especially, the tax differential for debt and equity financing has been serious, as debt has been deducted as cost. We discuss that tax policy should try to satisfy the efficiency, equity, and simplicity under the structure of income based taxation for the time being. However, the changes of tax policies in advanced economies should be carefully examined, as Korea has the structure of small open economy. The current issue on the abolition of corporation income tax might be premature in logical structure and implementation. The US fundamental tax reform might be useful reference for determining the direction of capital income taxation in Korea, as it gives us some chances to discuss about tax base issue with income and consumption. Consumption based taxation is superior to income based taxation in the perspective of administrative and compliance costs. We should consider these tax costs for reforming capital income tax system in Korea.

• 산학경영연구
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• 제19권1호
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• pp.115-136
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• 2006

부가가치세는 각 거래단계마다 부가가치세를 거래 징수하고 세금계산서 발행 및 수수가 정상적으로 이루어져야 근거과세의 원칙에 따라 공평과세가 실현될 수 있다. 사업규모가 영세한 간이과세자에게는 기장의무 및 세금계산서 수취의무를 부여하지 않고 있어 근거과세가 이루어지지 않아 공평과세를 저해할 수 있다는 문제점이 제기 되어 왔다. 본 연구에서는 2006년도 국세통계연보에 나타난 간이과세자의 운영실태를 검토하고 간이과세의 폐지와 일반과세로 일원화하는 방안을 제시하고 간이과세의 폐지에 따른 보완책을 살펴봄으로서 부가가치세의 건전한 정착을 위한 개선방안을 제시하였다. 첫째, 간이과세제도를 폐지하고 일반과세로 전환하는 방향을 제시하였다. 간이과세제도를 일시에 폐지하면 영세사업자들의 세금부담이 급격히 증가하기 때문에 간이과세 폐지에 따른 세부담을 완화하기 위해 일반과세로 과세 유형 전환시에 일정기간 동안 세부담을 차등 경감해줘야 하고 간이과세의 폐지에 따른 충격을 줄이기 위하여 단계적으로 폐지하여야 한다. 둘째, 소액부징수 기준금액을 엄격하게 적용하여야 할 것이다. 현행 부가가치납부 면제기준은 공급대가가 연 2천400만원이하인 영세한 소규모사업자가 해당되며 우리나라 간이과세자의 88.2%에 해당된다. 소액부징수 기준금액을 상향조정하는 경우 부가가치세 면제자만 양산되기 때문에 소액부징수 기준금액을 엄격히 적용해서 영세사업자의 납세편의의 목적이라는 당초취지에 합당한 경우에만 인정하여야 할 것이다.

• 대한조선학회논문집
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• 제60권2호
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• pp.86-94
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• 2023

Tonnage taxation has contributed to developing the Korean maritime industry through tax relief for shipping companies. The current tonnage taxation relies on the net tonnage as an earning-capacity indicator in a merchant ship. Although the tonnage tax accords with horizontal equity, it does not match vertical equity because of the different taxable capacities of an individual company. Nowadays, maritime transport uses a dedicated vessel, and each shipping freight embeds a different value of time. It means the tonnage taxation regime should consider the added value of each shipping freight. Meanwhile, as the environmental regulations led by the International Maritime Organization are being strengthened, the Korean merchant fleet must be eco-friendly soon after. This study explores the alternative to renewing tonnage taxation by utilizing the Greenship certification and considering the ability-to-pay principle. Because the Greenship certification scheme encourages shipping decarbonization, maritime transport by a certified ocean-going vessel comes to be treated as an activity for the green economy. Special taxation for the green economy may contribute to shipping sustainability and market competitiveness.

• 한국콘텐츠학회논문지
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• 제8권6호
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• pp.159-166
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• 2008

본 연구는 세무공무원들의 조직 동일시와 조직몰입, 자긍심의 관계를 실증적으로 규명하는데 그 목적이 있었다. 분석결과, 첫째, 조직 동일시와 조직몰입에 영향을 미치는 개인적 특성변수는 성별과 근무연수가 조직 동일시에 유의미한 영향을 미치는 것으로 나타났다. 둘째, 세무공무원으로서의 자긍심은 조직 동일시에 정(+)의 영향을 미치는 것으로 나타났으며, 자긍심이 낮은 집단이 높은 집단보다 조직 동일시에 더 많은 영향을 미치는 것으로 나타났다. 셋째, 세무공무원의 자긍심이 높을수록 조직몰입이 높아지는 정(+)의 영향을 미치는 것으로 나타났으며, 자긍심이 높은 집단이 낮은 집단보다 조직몰입에 더 많은 영향을 미치는 것으로 나타났다. 이러한 결과는 조직구성원으로서의 높은 자긍심은 조직 동일시와 조직몰입을 증가시킬 수 있다는 것을 알 수 있다.