• Title/Summary/Keyword: heavy taxation system

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A study of heavier transfer income tax for a digital economy (디지털 경제에 적합한 양도소득세 중과제도에 관한 연구)

  • Kim, Jong-Woo;Choi, Jeong-Il;Lee, Ok-Dong
    • Journal of Digital Convergence
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    • v.11 no.8
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    • pp.53-64
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    • 2013
  • This study was conducted from the time when discussion of improvement and keeping heavy taxation on multiple home owners was began, experts who may express professional opinion such as realtors, tax accountants and revenue officers were picked up besides the direct interested parties such as single and multiple home owners. This study collected their various opinions regarding whether keeping the heavy taxation system on multiple home owners or not and the effect of it. As a result of the survey, people living in Seoul who owned more houses showed higher awareness about heavy taxation on multiple home owners, and people agreed more about abolishing the heavy taxation when they own more homes. From this study, it was found out that different recognition about heavier transfer income tax on multiple home owners of each person concerned and necessity of rearranging this uncertain condition of temporary regulation in the future. The tax law should be improved to supply clear policy signals to the market for recovery of housing transactions and supply expansion of jeonsei to monthly rental housing and managing of taxation policy which reflects taxpayers' opinion may correspond to more effective and fair taxation principle.

A study of the classic Sijo(時調) concerning the productive life (생활 표현의 고시조 연구)

  • Jeon, Jae-Gang
    • Sijohaknonchong
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    • v.26
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    • pp.151-185
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    • 2007
  • The main industry of the Chosun dynasty was farming, which was related to the people's lives in every respect. By the end of the Chosun dynasty commerce was a new industry becoming increasingly more beneficial. I study how these two industries were being expressed in the classic Sijo. The classic Sijo is a main literary genre created by the upper-class. Even though industry was very important for sustaining the Chosun dynasty, Confucian scholars and government officials(members of the upper class) didn't actually work in the industries of farming and commerce. But sometimes they returned to their rural hometowns, because they owed large amounts of land which they let the servants farm for themselves. As the main composers of Sijo were these Confucian scholars and government officials, I study a collection of their Sijo which expresses the life of industry. In order to achieve this goal, I analyze several sides of the classic Sijo : for example, its writers(along with their personalities) throughout different periods: the point of view of persona; and the specific life of industry and the way it is expressed in the Sijo. First, I look at the writers of the different periods and their personalities. During the fourteenth century to the seventeenth century, the main writers of Sijo on the life of farming were Confucian scholars and government officials. During the eighteenth century to the nineteenth century, the main writers of Sijo on the life of farming were Confucian scholars, government officials, and also commoner singers-the unnamed writers. Second, I look at the point of view of persona. During the fourteenth century to the seventeenth century, the personas were the country man(one's lord and master) and the farmer, who was of two kinds of people : i.e., those trying to work together and those really working together. During the eighteenth century to the nineteenth century, the personas were the country man, who was satisfied with his rural life as overseer to farming, and two kinds of farmers : those who farmed very hard by themselves, or those who criticized the failed tax system. Third, I discuss the specific life of industry and the way it is expressed in the Sijo. During the fourteenth century to the seventeenth century, the writers of Sijo expressed, in a general way together in one Sijo, different kinds of work for example, plowing a dry field and a rice field, picking wild vegetables, and cutting rice and weed. During the eighteenth century to the nineteenth century, the writer of Sijo expressed different kinds of work in a more specific way, each in its own Sijo : for example, buying and selling, bringing land under cultivation for farming. weaving, digging for water, and heavy taxation. I look at three aspects of Sijo concerning industry, but there still remain several aspects of Sijo to study, such as those concerning worship of the king, and those concerning high officials, the common people, and the being of things.

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