• 제목/요약/키워드: tax incentives

검색결과 75건 처리시간 0.019초

Directions of the Activation of the Development of a Small Innovative Enterprise

  • Antypenko, Nadiia;Dongcheng, Wang;Lysenko, Zhanna;Krasnonosova, Olena;Grynevych, Liudmyla
    • International Journal of Computer Science & Network Security
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    • 제21권12spc호
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    • pp.495-502
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    • 2021
  • The study is devoted to substantiation of directions of intensification of development of small innovative enterprise, which has a significant impact on the overall innovation activity of the country and promotes innovative development, transition to more advanced technological systems. The outlined role of small business in innovative development in the direction of intensifying innovation in the economy, improving organization and production, as well as in the form of direct participation in the innovation process, production of science-intensive products, stimulating demand for innovation. A group of factors hindering the development of small innovative entrepreneurship was identified, including: financial aspects of the activity, shortcomings of organizational and communicative nature, underdeveloped technology market, information plan problems, internal production problems of small business, market problems. The directions of intensification of the development of small innovative entrepreneurship are substantiated, namely: financial and credit support of small innovative entrepreneurship; introduction of tax incentives; material and technical support; nationwide intensification of innovation activity; information support; development of innovation infrastructure. The involvement of the outlined directions of intensification of small innovative entrepreneurship will help to obtain a synergistic effect of innovative development of both small innovative business structures and the economy as a whole.

Capital Structure and Trade-Off Theory: Evidence from Vietnam

  • KHOA, Bui Thanh;THAI, Duy Tung
    • The Journal of Asian Finance, Economics and Business
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    • 제8권1호
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    • pp.45-52
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    • 2021
  • The capital structure is one of the hot financial topics among researchers and scholars. Its importance comes from the fact that capital structure is closely related to companies' ability to meet different stakeholders' needs. A suitable capital structure will boost the business and create a competitive advantage in the context of fierce competition. Many companies choose an optimal debt level based on the trade-off between interest and debt costs. This study aimed to test the existence of trade-off theory in capital structure, the case of Vietnam's real estate companies, which are growing very fast recently. Instead of considering constant optimal leverage to test the trade-off model, we take advantage of the dynamic capital structure determined by growth opportunities, profitability, tax incentives, tangibility, liquidity, and firm size. The dynamic panel data regression was estimated by the system Generalized Method of Moment (Sys-GMM). The empirical evidence showed that real estate companies listed in the Vietnamese stock market might change their leverage toward a target capital structure determined by influential factors in a long-term perspective. In particular, the debt-to-asset ratio will change by approximately 14 percent, positively, in response to the difference between the current debt-to-asset ratio and the dynamic target debt-to-asset ratio.

시장개방 도입기 부패 영향요인 연구 - 미얀마 기업을 대상으로 (A Study on the Factors Influencing Firm Cor ruption at the Beginning of Market Opening : The Case of Myanmar)

  • 임헌진;유천;박현용
    • 한국경영공학회지
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    • 제23권4호
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    • pp.19-31
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    • 2018
  • Corruption is a serious political factor that distorts economic structure and slows economic development. In particular, the transition to the market opening economy increases the corruption incentives due to the transitional situation. The purpose of this study is to investigate the influencing factors on corruption using 2013 Myanmar Enterprise Survey data provided by World Bank. As a result of the analysis, it was found that the manager's willingness to dealing the regulation and the necessity of licensing had a positive relationship with corruption at the level of 90% and 95%, respectively. In the competitive environment factor, the intensity of the competition showed a significant increase at the level of 90%. In the institutional environment, the perception of social corruption and the obstacle of the taxation authorities increased the corruption. On the other hand, the increase in the instability of the political environment and strict enforcement of laws has been shown to reduce corruption. However, there was no significant relationship between managerial capacity, corruption of competitors, tax rate, and administrative environment.

성과급제도가 성별 노동생산성에 미치는 효과 (Effects of Performance-related Pay on Gender Labor Productivity Differences)

  • 정진용
    • 아태비즈니스연구
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    • 제11권3호
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    • pp.185-198
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    • 2020
  • Purpose - The purpose of this study is to examine the effect of performance-related pay on gender labor productivity differences theoretically and empirically. Design/methodology/approach - This study analyzes the Principal-Agent model in which a firm employes many male and female workers under moral hazard, and uses large survey data from Survey of Business Activities of MDIS (MicroData Integrated Service) in Korea. The fixed-effect model is employed in order to analyze the data. Findings - The theoretical result is that, after performance-related pay is offered to workers, the effect of performance-related pay on gender productivity is determined by whether the female ratio within firm affects firm's performance(such as revenue and profit) per capita. The empirical result is that, before performance-related pay is provided for all workers, the firm's female ratio does not affect firm's revenue and profit per capita at all, but after it is offered, the female ratio positively affects firm's performance per capita. Research implications or Originality - Fixed pay does not bring about the difference between male and female productivity, but performance-related pay affects female productivity more positively than male productivity in Korean firms. It means that female workers are more sensitive to incentives than men in Korea.

해양관광지 환경세 도입에 관한 연구 (A Study on the Introduction of Environmental Taxes in Marine Tourism Areas)

  • 양모세;김지현;신의수
    • 해양안보
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    • 제3권1호
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    • pp.187-210
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    • 2021
  • 최근 환경보존에 대한 국제적인 관심이 높아지고 있다. 이러한 시류에 따라 ESG경영이 공공부문으로 확장된 SDGs의 성공적인 정책화는 개별 기업 뿐만이 아닌 자본시장과 한 국가의 성패를 가를 키워드로 부상하고 있는 실정이다. 이에 개별 국가에서도 환경과 관련된 다양한 정책을 시행하고 있다. 그 가운데 하나가 환경세를 도입하여 국가정책을 시행하는 것이다. 이와 관련하여 환경오염 행위를 직접 간섭하기보다는 경제적인 유인 원리를 통해서 간접적으로 생산자나 소비자의 행태에 영향을 주어 환경오염을 통제하는 환경세를 활용한 정책이 있다. 본 연구에서는 우리나라에서 시행되고 있는 해양관광지의 환경세의 실태를 파악하고, 정책의 실효성을 검토한다. 더불어 현재 시행되고 있는 제도의 한계점을 확인하여 개선점을 연구하였다.

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고령자 임금노동시장의 구조와 정책적 시사 (Old Age Workers' Labor Market: A Model for Understanding Its Structure and Policy Implication)

  • 허재준
    • 한국인구학
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    • 제21권2호
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    • pp.58-82
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    • 1998
  • 본고는 노동시장 현황에 기초하여 고령자 임금노동시장 분석틀을 제시한다. 그리고 그것이 정책차원에서 시사하는 바를 고령자 노동수요를 진작하는 정책, 노동공급자인 고령자의 의중임금을 낮출 수 있는 기반환경 조성, 그리고 임금노동 시장에서 노동공급을 줄일 수 있는 정책으로 나누어 검토한다. 제반 조세, 사회보험, 퇴직금 등에 적용되는 임금기준을 단순화하기 위한 관련 법령 정비, 제조업 위주로 되어 있는 유인제도들의 서비스업 고령자 고용으로의 확대, 퇴직 고령자를 옛 직장에서 계약직으로 재고용할 때 채용장려금이나 세제상의 유인 부여, 생애숙련형성 과정에서 전문성 강화를 위한 직업능력인증제도 확립 등은 고령자 노동수요를 진작하는 정부차원의 정책 이니셔티브가 될 것이다. 고령자의 의중임금을 낮추기 위해서는 적절한 사회보장제도의 확충과 함께 주택가격의 안정화와 장기안정형 주택상품의 보급, 학자금 장기저리 융자제도, 혼수문화의 정비, 지역탁아시설의 확충 등이 요구된다. 창업지원, 자원봉사, 노후생활설계 원조, 시민운동 및 봉사활동 참여시의 명예심 고양 등으로 비임금노동자 시장이나 비경제활동에서 고령기의 활로를 모색할 수 있도록 유인하는 정책 사고도 필요하다.

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한국의 해상풍력산업 발전전략 고찰 (Contemplation of Korean Offshore Wind Industry Development)

  • 김종화
    • 풍력에너지저널
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    • 제15권1호
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    • pp.5-10
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    • 2024
  • Offshore wind power generation has significant advantages, including enhanced energy security and job creation. However, despite these benefits, South Korea has not fully utilized its potential in this sector. In contrast, offshore wind power industry development in Europe has been driven by government leadership. Drawing from this experience, South Korea also needs to relax regulations, strengthen necessary infrastructure, and enhance financial support systems to activate the offshore wind power industry. For this, sustained government leadership is absolutely essential. Without addressing the capacity issues in the power grid, we cannot expect offshore wind power generation to succeed. To address grid issues, we propose the enactment of a special law called the "Special Act on Grid Expansion." Considering KEPCO's financial situation, private investment should be encouraged for grid construction. The role of developers is crucial for the successful development and operation of offshore wind power. They manage risks throughout various stages, from site acquisition to construction and operation, which have a significant impact on the success or failure of projects. Since domestic developers currently lack experience in offshore wind power, a cooperative strategy that leverages the experience and technology of advanced countries is necessary. Energy issues should be recognized as important tasks beyond mere political ideologies, as they are crucial for the survival of the nation and its development. It is essential to form a public consensus and implement ways for residents to coexist with offshore wind power, along with the conservation of marine ecosystems and effective communication with stakeholders. Expansion of the offshore wind power industry requires support in various areas, including financial and tax incentives, technology research investment, and workforce development. In particular, achieving carbon neutrality by 2050 necessitates the activation of offshore wind power alongside efforts by major corporations to transition to renewable energy. South Korea, surrounded by the sea, holds significant offshore wind power potential, and it is our responsibility to harness it as a sustainable energy source for future generations. To activate the offshore wind power market, we need to provide financial and tax support, develop infrastructure and research, and foster a skilled workforce. As major corporations transition to renewable energy to achieve carbon neutrality by 2050, offshore wind power must play a significant role. It is our responsibility to fully utilize South Korea's potential and make offshore wind power a new driver of growth.

수산 정책자금의 현황과 과제 (The Problems and Tasks of Public Loan Programs in Fishery Industry)

  • 이재우;홍재범
    • 수산경영론집
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    • 제37권3호
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    • pp.45-63
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    • 2006
  • A number of public loans with lower interests and other tax benefits have been provided for farmers and fishermen. However, much of those loans have been accumulated as non-performing. The result is that a large part of fisheries debts are now on the verge of default, Those loans, that fail to pay interests, keep rapidly growing like a time bomb. Now something has to be done before it burst. Firstly, the government must clean up the debts caused by government's mismanagement in the past. The past debt must be repaid or written off by the government since its guarantee was committed several times in guidelines regarding public loans. As such a measure, the government can greatly enlarge its capital contribution to the Credit Guarantee Fund for Farmers and Fishermen and Loss Guarantee fund for Policy Loan. It would greatly help to compensate local branches of fisheries cooperatives for their loss incurred from carrying public loans. In the past, the government used to roll over old debts of fishermen with new debts whenever maturity came. It ends up growing the size of non - performing loans. For this reason, it is not delay of the debt payment, but its write - off that fishery society needs a lot. Secondly, the loan authorities must lower overall risk in providing public loans for fishermen in the future. The whole process must be thoroughly reviewed and changed to provide and manage government loans. To facilitate this, fisheries cooperative must stop being just a public agent, rather take a bigger responsibility in selecting, and checking loan beneficiaries, and securing debt repayment. Incentives must be arranged properly enough to induce fisheries cooperatives to treat public loans just like their own business. Finally, the so - called 'special account of policy loan in fisheries industry' must be set up to enhance the transparency and to check the performance of public loans programs.

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융복합시대 산후조리와 육아휴직으로 인한 출산장려정책이 경제활동에 미치는 영향에 관한 연구 (Study on the Influence of Child Birth Promotion Policy Due to postpartum care and Maternity Leave to Economical Activities in the Era of Convergence)

  • 장명숙;양해술
    • 디지털융복합연구
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    • 제13권10호
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    • pp.245-254
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    • 2015
  • 본 연구는 융 복합시대 여성의 산후조리와 육아휴직으로 인한 우리나라의 출산장려정책이 경제활동에 어떤 상관성이 있는지에 대하여 살펴보고자 하였다. 이를 위하여 서울시에 위치한 **글로리 산후조리원, *세계 산후조리원, **한 산후조리원, **노블 산후조리원에 입소한 산모들을 대상으로 설문지를 260부를 배포하여 설문조사에 성실하게 응답한 산모들의 설문지 222부를 채택하여 본 연구에 사용하였다. 또 현 정부에서 지원하는 출산장려정책에 대해 선행연구와 국, 내외 기존문헌을 토대로 연구하였다. 출산장려정책의 특성요인으로서 사회보험 및 세제, 출산비, 보육서비스, 사회문화의 결정요인을 도출하고 이들 요인과 출산여성의 경제활동여부와, 매개변수로 육아휴직의 관계에 대한 연구모형과 가설을 설정하여 이를 실증적으로 분석, 검증하는 연구를 목적으로 두었다.

경주시에 대한 중저준위 방사성폐기물처분장 건설 프로그램의 장기적 효과 (A Long Term Effect Prediction of Radioactive Waste Repository Facility in Gyeongju)

  • 오영민;정창훈
    • 한국시스템다이내믹스연구
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    • 제9권2호
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    • pp.105-128
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    • 2008
  • City of Gyeongju's referendum finally offered the long-waited low-level radioactive waste disposal site in November 2005. Gyeongju's positive decision was due to the various economic rewards and incentives the national government promised to the city. 300 billion won for an accepting bonus, the location of the headquarter building of the Korean Hydro and Nuclear Power Co., and the accelerator research center and 3.25 trillion won for supporting regional development program implementation. All of the above will affect the city's infrastructure and the citizens' economic and social lives. Population, land use, economic structure, SOC and quality of life will be affected. Some will be very positive, and some will be negative. This research project will see the future of the city and forecast the demographic, economic, physical and environmental changes of the city via computer simulation's system dynamics technique. This kind of simulation will help City of Gyeongju's what to prepare for the future. The population forecasting of the year 2046 will be 662,424 with the waste disposal site, and 327,274 without the waste disposal site in Gyeongju. The waste disposal site and regional supporting program will increase 184,246 Jobs more with 1,605 agriculture and fishery, 5,369 manufacturing shops and 27,577 shops. The population increase will bring 96,726 more houses constructed in the city. Land use will also be affected. More land will be developed. And road, water plant and waste water plant will be expanded as much. The city's financial structure will be expanded, due to the increased revenues from the waste disposal site, and property tax revenues from the middle-class employees of the company, and the high-powered scientists and technologists from the accelerator research center. All in all, the future of the city will be brighter after operating the nuclear waste disposal site inside the city.

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