• Journal of Distribution Science
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• v.21 no.6
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

• Environmental and Resource Economics Review
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• v.31 no.4
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• pp.531-559
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• 2022

It is necessary to study the need for introduction of nuclear energy tax in Korea to internalize the externality cost of nuclear power and to make more balanced taxation system considering LNG and coal power. This study adopts choice experiment method to estimate the willingness to pay (WTP) for possible new tax on nuclear power. The finding is that the tax on nuclear fuel is more preferable to other tax base with KRW2.19/kWh of WTP, compared to KRW1.46/kWh for nuclear waste. The WTP for using the tax revenue to facilitate economic activity is KRW6.39/kWh compared to KRW6.12/kWh of WTP for funding climate change investment. The finding suggests that the design of nuclear power taxation needs to focus more on the use of tax revenue than on the choice of tax base.

• Korean Journal of Legislative Studies
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• v.27 no.1
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• pp.157-185
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• 2021

The place of local tax payment has a realistic meaning in determining the jurisdiction of local taxation. In deciding where to pay tax, the benefit principle, beyond the convenience of tax payment and the efficiency of tax collection, should be considered as the core criteria. The benefit principle seems to be well reflected in the payment place of most local taxes. However, in the case of the Local Income Tax that shares the tax base with the Income Tax, the payment places for business income and capital gains of real estate need to be changed from the place of residence to of business and real estate. Since the benefits of local governments' public services contribute to generating income through various activities such as working or conducting business, it is necessary to ensure that taxation is carried out in the benefit areas where such income activities are conducted. This reform seems to alleviate the tax imbalance among local governments to some extent, and certain positive effects are expected in the areas of tax payment and collection.

• Journal of Venture Innovation
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• v.1 no.1
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• pp.83-98
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• 2018

This paper makes a theoretical approach to the differences between transaction tax and capital gains tax when the financial instruments are traded and imposed taxes in K-OTC market, a newly emerging off-board market. Since it is difficult to reduce risk to the level which investors would like to pursue - depending on the taxation methods of portfolio-composed financial instruments - when it comes to forming a synthetic bond to hedge risk, this paper also seeks for effective taxation methods to make this applicable. First of all, to thoroughly review the taxation balance of synthetic bonds, this paper analyzed the effects of the transaction tax and capital gains tax imposed upon synthetic bonds according to the changes in final stock price and strike price in K-OTC market, and analyzed after-tax profit differences among them depending on whether income tax deduction took place or not. As a result of the research upon the tax gap in transaction tax and capital gains tax according to the changes of final stock prices, it was shown that imposing transaction tax is more likely to be effective for some level of risk hedging with replicating portfolio considering taxation policies and financial markets, since the effect of the transaction tax has a much lower tax gap than that of capital gains tax. In addition, in relation to whether income tax deduction was permitted or not, it was proved that the effect of the transaction tax and the capital gains tax vary depending on the variation in the strike price. Above all, it was shown that if the strike price is lower than the stock price, the transaction tax will be less affected by the existence of income tax deduction than the capital gains tax, while both will be equally affected by the existence of income tax deduction if the strike price is higher than the stock price. Further study would be to demonstrate the validation of this in the K-OTC market with actual financial instruments and, also, to seek for a more systematic hedging method by using a ratio analysis approach to the calculation of the option transaction tax

• 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 Society for Quality Management Conference
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• 1998.11a
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• pp.333-338
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• 1998

QCC(Quality Control Circle) is a labor or employee group that regularly meets to discuss ways of improving product quality. Its goal is to develop and present various ways for employees to solve problems, generate and implement new ideas and gather information that would prove helpful in both areas. It will also educate employees of the responsibilities that a quality warranty will bring forth. This study conducted research on the QCC activity of Korean manufacturers in two primary ways: first part consisted of items used to diagnose QCC activity, Second part consisted of 8 items used to investigate goals and their effectiveness, obstruction and organization. Accordingly, main goal of our research was to find ways to improve through QCC.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.10 no.9
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• pp.4487-4507
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• 2016

Recently tax authorities in the world have been adopting advanced information technology over the Internet into their processes. Websites that enable filing tax returns and paying tax electronically have been implemented in many countries. However, the tax authorities have difficulties in forcing the mandatory system because taxpayers do not feel comfortable with readily capturing their incomes by the system. This study aims to provide a guideline for successful implementation of the mandatory e-tax invoice system. First, the study foucsed on investigating whether the Korean e-tax invoice system was implemented successfully. Secondly, the study assessed actions that might contribute to its successful implementation. The analyses identify that establishing a free website for small-sized taxpayers and providing various issuing systems for diverse taxpayers are critical for its success. The results also enable the tax administrations aspiring to introduce a mandatory system to emphasize some specific actions, which have significant effects on its desired purposes. Finally, this study presents the various policy implications that previous studies have not provided.

• Korea journal of population studies
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• v.17 no.1
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• pp.53-72
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• 1994

The historical study reveals that our ancestors had maintained a system which could produce data on population and households. The main purposes of maintaing the system at that time were taxation and conscription. At the present time, however, there are three major data sources which produce the statistics on pop-ulation and households in Korea : Civil Registration System, Resident Registration System and Popula-tion Census. These three systems are found to have some problems. there are some inherent problems in the regis-tration systems, such as problems in its coverage, accuracies in contents and timeliness in reporting the vital events and publishing the results. The population census has also non- sampling erors, such as errors in coverage, respone and non-response. Apart from the above mentioned problems, there are also conflicting problems arised from having three data sources, We can find some overlapping problems and difficulties in comparative studies. In the future, these problems should be considered for the improvement of the quality of statistics on population and household.

• Proceedings of the Korea Contents Association Conference
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• 2004.11a
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• pp.166-169
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• 2004

Change detection is widely used taxation, military fields, etc. In general, global change detection methods using image difference method, etc, are used in low resolution images and local change detection methods using floating windows, etc, are used in high resolution images. But, these methods have disadvantages in practical use and automatic method for changed area detection should be developed. In this research, characteristics of Kompsat images are reviewed in perspective of change detection and various change detection method applicable to are tested.

• KIEAE Journal
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• v.5 no.1
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• pp.59-65
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• 2005

Eco-friendly architecture, generally speaking, is considered as the activity of planting more and designing ponds, therefore many clients and constructors prefer to avoid building so due to initial construction costs. This paper aims to examine the cognition of environmental equipment systems and the applicability of echo-friendly building constructions. We examined the designer's demands of building equipment systems and eco-friendly environment and tried to deduce desirable suggestions for the system. We should solve the fundamentals of economical problems in the construction of eco-friendly buildings and we better think that government should make it a policy to advertise it and to reform the taxation system regarding environment friendly buildings.