• Title/Summary/Keyword: tax policy

Search Result 482, Processing Time 0.03 seconds

A Research on the Evaluation and Improvement of Policy for Reading Promotion (국내외 독서진흥정책에 대한 평가와 개선에 관한 연구)

  • Jeong, Irkwon;Cho, Yun-Kyoung;Chae, Young-Gil
    • Journal of Korean Library and Information Science Society
    • /
    • v.45 no.3
    • /
    • pp.169-190
    • /
    • 2014
  • This research aims to provide alternative policy guidelines and suggestions to enhance reading culture in the country. Analyzing "Reading Culture Promotion Act", which is the keystone legal frame to promote readership in Korea, followed by major foreign policies, this study identified three main policy areas including 'Reading infrastructure', 'Tax support', and 'Public Campaign'. In addition, the study conducted Delphi survey of experts' assessments of how much is the recognition of, contribution to, pubic support of, and actual applicability to the reading promotion for the readers. Through the survey along with the Focus Group Interviews of different age groups, this study could develop useful guidelines and suggestions to strengthen existing reading promotion policies. The findings also suggest that the society should realize that reading is not just educational purpose but 'enjoyment' itself and for that matter, the government needs more careful and active public campaigns.

Comparison of Different Policy Measures for Fostering Climate Friendly Fuel Technology Applying a Computable General Equilibrium Model (기후친화적 연료 생산 확대를 위한 정책 수단간 일반균형효과의 비교)

  • Bae, Jeong-Hwan
    • Environmental and Resource Economics Review
    • /
    • v.19 no.3
    • /
    • pp.509-546
    • /
    • 2010
  • Although coal has been utilized as major fuel, it is known as 'most climate unfriendly' fuel. Carbon tax or tradable permit policy has been discussed as major measure for reducing production and consumption of coal, but it might be more efficient to remove subsidy on coal production and consumption. This study examines economic and environmental effects of recycling revenue from reducing subsidy on the use of coal to foster climate friendly fuel (ligneous biomass) by price subsidy or increased public expenditure. A static CGE model was applied to analyze the welfare consequences and economic impacts of two policy measures. The result shows that price subsidy policy is more desirable than creation of public demand in terms of welfare as well as overall economic impacts.

  • PDF

Study on the Recognition Analysis of Zero Energy House and Associated Policy Suggestion (에너지제로하우스 인식분석 및 정책 추진방향 제안에 관한 연구)

  • Lee, Chung-Kook;Lee, Jeong-Cheol;Kim, Sang-Su;Suh, Seung-Jik
    • Journal of the Korean Society for Geothermal and Hydrothermal Energy
    • /
    • v.8 no.2
    • /
    • pp.16-26
    • /
    • 2012
  • The consultation with building energy experts working at domestic government-funded research institutes and enterprises on performance set, element technology, and policy for the realization of low-energy and the survey with construction workers on the relevance of climate change in building construction, government support policy, and methodologies for the construction of low-energy house were carried in the study. In addition the public element preference survey on the low-energy house and awareness research on the low-carbonization of building were carried and presented for the development of affordable low-energy house. There was a big difference in the recognition of building energy performance setting and setting for the construction cost to realize it between experts and ordinary citizens in the study. To fill this gap education and promotion of zero energy house and securing economic feasibility through the commercialization of element technology will be needed. The satisfaction in government's zero energy house policy was normally low. To improve this low satisfaction administrative and technical support are considered to be expanded. Common high cost of construction was the top priority to resolve the problem, and enhancing renewable energy grants, tax relief, and substantial cost support could be as detailed solutions.

A Study on Relationship between National Policy Support and Recognized Competitiveness of Spatial Information Company (공간정보기업의 해외진출 체감 경쟁력과 국가 지원정책간의 연관성 분석)

  • Jin, Heui Chae;Choe, Byong Nam;Han, Seon Hee
    • Spatial Information Research
    • /
    • v.22 no.3
    • /
    • pp.59-69
    • /
    • 2014
  • Korea's spatial information companies have been supported by the government due to overcome the weak global competitiveness. This research examines possible causality between the request from the company and the policy support by the government. Structural equation model is used to analyze the recognized competitiveness and the supporting policy. The analysis result shows no statistically significant causality between the company's request and government's support. In other words, the current policies including subsidies, tax incentives, national certificates, and information channels do not impact the global competitiveness of a spatial information company. This research concludes that it is necessity to identify actual weaknesses of the company and to review the efficiency of the supporting policies to overcome those identified weaknesses.

The Effect of New Revenue Recognition Standard on Telecom Firms' Financial Reporting : Focusing on Regulatory Accounting (새로운 수익인식기준이 통신사업자의 재무보고에 미치는 영향 : 규제회계를 중심으로)

  • Chon, Mi-Lim;Jung, Jin-Hyang;Lee, Tae-Hee
    • Journal of Digital Convergence
    • /
    • v.17 no.11
    • /
    • pp.163-170
    • /
    • 2019
  • A new revenue recognition standard was adopted in 2018. The purpose of this paper is to analyse how K-IFRS 1115 'Revenue from Contracts with Customers' affects the revenue recognition of the telecommunication firms and to suggest a regulatory policy for the telecommunications industry. It shows identifying performance obligations for bundles, determining the transaction price and allocating the transaction price to the performance obligation and how to account for it using case study. The most important change in the telecommunication companies's revenue is to allocate the transaction price to two performance obligations: telecom services and mobile handset sales. As a result, sales revenue are expected to drop en masse. This study provides important implications for the regulatory accounting policy of the telecommunications industry.

Analysis of the Relationship between House Price, Income Inequality and Macroeconomic Variables (주택가격, 소득불평등 및 거시경제변수간의 관계분석)

  • Kwon, Sun-Hee;Hyun, Seong-Min
    • Journal of Digital Convergence
    • /
    • v.17 no.1
    • /
    • pp.55-62
    • /
    • 2019
  • This study analyzed the relationship between housing price, purchase price, Gini coefficient, interest rate, and the employment, considering that the change in housing price was an important factor influencing macroeconomic variables and income inequality. The panel VAR model was constructed considering the panel data, and the Granger causality, Impulse response and Variance dispersion analysis were performed. As a result, when compared to before and after the global financial crisis, it was shown that the rent price had an effect on income inequality, but in the following period, both the rent price and the selling price affected the income inequality. And that it has a large impact on inequality. In addition, the causality between income inequality and employment rate, interest rate, and tax rate was confirmed. Therefore, it is expected that it will be a desirable policy to mitigate income inequality considering the influence of policy variables for economic activation including government real estate policy.

A Study on Strengthening of Health Care Protection and Sustainability Plan (건강보험 보장성 강화 및 지속가능성 제고 방안 연구)

  • Jung, Yong-Ju
    • The Journal of the Korea Contents Association
    • /
    • v.21 no.4
    • /
    • pp.96-110
    • /
    • 2021
  • Korea is faced with the challenge of adapting to the world's fastest - growing low birthrate, aging society, and low growth with low interest rate era. With low fertility and aging population, the factors of financial income of health insurance are decreasing, and the increase of public interest in health, high cost medical technology and the development of medicine are leading to increase expenditure of health insurance. In this study, I will examine the strengthen protection of health insurance, financial stabilization, and fairness of medical care. First, the present status and limitations of health insurance were identified through domestic policy report, domestic and foreign literature, and precedent research. Second, the foreign health insurance policy measures to stabilize the finances were examined separately. Based on this study, in order to maintain sustainable health insurance through reinforcement and financial stabilization of health insurance, the current financial income structure of health insurance must be renovated. It will be necessary to expand government subsidies and discover new tax revenues. In addition, a policy to save finances by reorganizing the medical bill payment system and medical delivery system will also be needed.

An Analysis of Policy and Technology Status of Smart City for Revitalization of Smart City Industry (스마트도시 산업 활성화를 위한 스마트도시 정책 및 기술현황 분석에 관한 연구)

  • Kim, Dae Ill;Park, Sung Chan;Yeom, Chun Ho
    • Journal of Information Technology Services
    • /
    • v.21 no.1
    • /
    • pp.127-144
    • /
    • 2022
  • Recently, Korea is promoting cooperation with various countries, centering on ASEAN countries, with the aim of exporting Korean smart cities for the globalization of smart cities. The purpose of this study is to select excellent smart city technologies through analysis of smart city technologies owned by domestic companies and company status, and to prepare a plan for revitalization of companies with smart city technologies. Through prior research, the implications were derived through research on the existing smart city. Next, established a smart city policy analysis and smart city technology classification criteria through Korea and Overseas smart city policy and Korea smart city technology status DB. And the big data of smart city technology possessed by Korea companies and a plan for selecting a smart city export technology was prepared through analysis by region and company. As a result, to activate the technology possessed by Korea companies and to export overseas, it seems to need financial support and tax incentives that secure a pathway to export specialized smart technologies of SMEs, along with citizen participation and institutional supplementation. The smart city technology fields with the highest utilization in Korea were traffic, green energy, e-government, crime prevention, and construction, and the service types were platform, IoT, AI, big data, and GIS/GPS. These technologies are expected to contribute to building a platform for overseas smart city technology exports.

A Critical Perspective on the Integration of Service Delivery Systems in Child-Youth Policy (아동청소년정책 전달체계의 통합방안에 대한 비판적 고찰)

  • Chung, Ick-joong
    • Korean Journal of Social Welfare Studies
    • /
    • v.40 no.1
    • /
    • pp.297-322
    • /
    • 2009
  • Child policy has focused on needy children with special emphasis on residual services but youth policy has implemented to promote capabilities of general adolescents by various activities. The fragmented implementation of child-youth policy by several ministries resulted in possible redundancy of target groups and insufficient service delivery system. Thus, the Ministry of Health, Welfare, and Family Affairs has pushed forward to integrate service delivery systems in child-youth policy after the former Ministry of Health and Welfare and the Government Youth Commission were integrated as part of a government reorganization plan. The purpose of this study is to review limitations of Lee Myung-bak government's plan to integrate child-youth policy and to make important suggestions for effective integration. Lee Myung-bak government's plan seeks to help children and adolescents prepare for the future and move forward with dreams and hope. However, this plan has fatal problems of overemphasizing the efficiency of finance without expansion of budget for children and adolescents. To achieve well-being tailored to one's life cycle, the full-scale expansion of budget is indispensible through the induction of the special fund or the special tax for children and adolescents. Fortunately, Lee Myung-bak government recognized child-youth policy as the social investment that would heighten national competitiveness in the long term, but there was insufficient child-youth policy infrastructure for new implementation. Therefore, Lee Myung-bak government needs a new design for integrated and universal child-youth policy that should take into account national human resource development plan and its economic development policy. The public responsibility for children and adolescents should be strengthened and, in addition, the network function in service delivery system should be complemented.

A study on low carbon car subsidy for automotive industry development (자동차 산업 발전을 위한 저탄소차 협력금제도에 대한 연구)

  • Meng, Haiyang;Jung, Junhwa
    • International Commerce and Information Review
    • /
    • v.16 no.4
    • /
    • pp.247-261
    • /
    • 2014
  • In this study, it investigates the highly controversial issue "low carbon car subsidy". Through the policy's intent, purpose, and necessity, it aims to present alternatives for automotive industry development. Introducing the low carbon car subsidy will bring a huge change to the vehicle purchase practices by changing vehicle purchase cost. It expects that this change will reduce greenhouse gas emission from vehicles. For successful settlement of the system, it shall set up the target sections for subsidy and levy appropriately in order to get the nation's consensus. Additionally, it has to conduct sufficient reviews the measures such as adjustment to the existing auto tax, divided payments of burden charge, etc before enforcing the system. In terms of the automobile industry, it must do their level best in technical development in order to meet the carbon dioxide emission level of imported cars until the enforcement. Also, the government has to strengthen its support to the industry.

  • PDF