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http://dx.doi.org/10.14400/JDC.2014.12.2.173

A Study on the Effectiveness and Policy Improvement of Tax-Aid Systems for Venture Business and Small & Medium Firms  

Seo, Byung-Woo (Dept. of Tax Accounting of Shinheung College)
Moon, Seung-Kwon (Dasan Management Information Research Ins.)
Publication Information
Journal of Digital Convergence / v.12, no.2, 2014 , pp. 173-182 More about this Journal
Abstract
The government aims at promoting the national growth and heightening efficiency through the creativity economy. This study focus on the effectiveness(difference of the tax bearance) of tax-aid system(tax-reduction and tax-deduction) for the venture firms and small & medium firms. Sampling of this study was collected through what had been recorded to the enterprise information service of Korcham(venture firms), DB of Small & Medium Business Administration Authority from 2010 to 2012, and opened information of the KOSDAQ Association. The results were as follows. Firstly, There exists differences in the tax bearance rate between the tax-aided corporation and the tax-nonaided corporation through venture firms and small & medium firms. Secondly, Venture firms were investigated to bear low tax-bearance rate in contrast to Small & Medium Firms. The results of this study shows that the national tax-aided system is effective, and can be led to another new politics alternatives.
Keywords
Venture Firms; Small & Medium Firms; Tax-Aid Systems; Tax Reduction; Tax deduction; Effectiveness;
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