• Proceedings of the Korean Statistical Society Conference
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• 2005.11a
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• pp.117-120
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• 2005

인구주택총조사는 국가통계의 가장 기본이 되는 자료를 생산하는 조사로 거의 대부분의 나라에서 전수조사방식으로 정기적으로 시행해왔다. 그러나 최근 들어 일부 국가, 특히 선진국에서 응답거부가 늘고, 조사대상을 접촉하기 어려운 등 조사환경이 나빠지고 있다. 아울러 조사비용이 급격하게 증가하고 있다. 이에 각 국의 통계청에서는 이러한 상황을 인구센서스에 대한 '근본적인 도전'으로 간주하고 있다(Jensen, 2000). 심지어 독일이나 네델란드에서는 조사환경의 악화로 1990년대 이후 인구센서스를 중단한 상태이다(Bierau, 2000). 조사환경의 악화는 조사의 포괄성과 신뢰성에 대한 문제를 야기한다. 선진국들과 마찬가지로 우리나라에서도 조사환경이 빠른 속도로 악화되고 있다. 더욱이 우리의 경우 읍면동사무소 기능축소로 말미암아 과거 인구주택총조사에서 실제 조사에 도움을 주었던 행정지원이 없어짐에 따라 앞으로 조사의 어려움은 더욱 커질 것으로 보인다. 이렇듯 악화되는 조사환경변화에 대응하여 선진 국가에서는 다양한 형태의 인구센서스방식들이 모색되고 있다. 많은 나라들이 순환형 센서스보다는 행정자료를 인구주택총조사에 활용하는 방안을 모색하고 있으며, 덴마크나 핀란드 등 일부 국가에서는 이미 전혀 조사를 하지 않고 행정자료로 대부분의 인구센서스 통계를 생산하고 있다(Harala, 1996; Gaasemyr, 1999; Laihonen, 1999), 많은 나라들이 행정자료를 활용한 인구센서스 방식을 선호하는 데는 또 다른 이유가 있다. 자료의 측면에서 보면, 행정자료를 활용할 경우 매년 인구센서스 통계를 생산할 수 있다. 실제로 현재 덴마크와 핀란드는 인구센서스에 준하는 통계를 매년 생산하고 있다. 또한 이러한 자료를 바탕으로 지역통계 수요에 즉각 대처할 수 있다. 더 나아가 이와 같은 통계는 전 국민에 대한 패널자료이기 때문에 통계적 활용의 범위가 방대하다. 특히 개인, 가구, 사업체 등 사회 활동의 주체들이 어떻게 변화하는지를 추적할 수 있는 자료를 생산함으로써 다양한 인과적 통계분석을 할 수 있다. 행정자료를 활용한 인구센서스의 이러한 특징은 국가의 교육정책, 노동정책, 복지정책 등 다양한 정책을 정확한 자료를 근거로 수립할 수 있는 기반을 제공한다(Gaasemyr, 1999). 이와 더불어 행정자료 기반의 인구센서스는 비용이 적게 드는 장점이 있다. 예를 들어 덴마크나 핀란드에서는 조사로 자료를 생산하던 때의 1/20 정도 비용으로 행정자료로 인구센서스의 모든 자료를 생산하고 있다. 특히, 최근 모든 행정자료들이 정보통신기술에 의해 데이터베이스 형태로 바뀌고, 인터넷을 근간으로 한 컴퓨터네트워크가 발달함에 따라 각 부처별로 행정을 위해 축적한 자료를 정보통신기술로 연계${cdot}$통합하면 막대한 조사비용을 들이지 않더라도 인구센서스자료를 적은 비용으로 생산할 수 있는 근간이 마련되었다. 이렇듯 행정자료 기반의 인구센서스가 많은 장점을 가졌지만, 그렇다고 모든 국가가 당장 행정자료로 인구센서스를 대체할 수 있는 것은 아니다. 행정자료로 인구센서스통계를 생산하기 위해서는 각 행정부서별로 사용하는 행정자료들을 연계${cdot}$통합할 수 있도록 국가사회전반에 걸쳐 행정 체제가 갖추어져야 하기 때문이다. 특히 모든 국민 개개인에 관한 기본정보, 개인들이 거주하며 생활하는 단위인 개별 주거단위에 관한 정보가 행정부에 등록되어 있고, 잘 정비되어 있어야 하며, 정보의 형태 또한 서로 연계가 가능하도록 표준화되어있어야 한다. 이와 더불어, 현재 인구센서스에서 표본조사를 통해 부가적으로 생산하는 경제활동통계를 생산하기 위해서는 개인이 속한 사업체를 파악할 수 있도록 모든 사업체가 등록되어 있고, 개인의 경제활동과 관련된 각종 정보들이 사업체에 잘 기록 및 정비되어 있어야 한다. 따라서 행정자료 기반의 인구센서스통계생산은 단지 국가의 통계뿐만 아니라 행정조직과 행정체계를 정비하고, 개인과 사업체의 등록체계를 정비하며, 사업체의 개인에 관한 정보를 정비하여 표준화하는 막대한 작업을 수반한다. 이런 이유에서 대부분의 국가들은 장래에 행정자료 기반의 인구센서스통계생산을 목표로 하되, 당장은 행정자료를 인구센서스에 보조적 수단을 사용하는 데 노력을 기울이고 있다. 우리나라의 경우 행정자료를 인구주택총조사에 활용할 수 있는 몇 가지 중요한 기반을 갖추고 있다. 첫째, 1962년부터 시행한 주민등록제도가 있다. 주민등록제도는 모든 국민 개개인을 파악할 수 있는 주민등록번호를 갖추고 있으며 40년 이상 제도화되어 오류가 거의 없는 편이다. 둘째, 세계 10위권 내에 들 정도로 높은 우리나라의 정보화 수준과 2000년부터 시작된 전자정부사업으로 행정자료를 연계${cdot}$통합할 수 있는 기반이 잘 갖추어져 있다. 반면, 우리나라 행정자료 가운데 주거(생활)단위와 사업체를 파악할 수 있는 자료는 매우불완전하다. 대표적으로 인구센서스통계의 주요한 단위인 가구를 파악할 수 있는 수준으로 주소체계가 정비되어 있지 않으며, 많은 사업체, 특히 소규모 사업 가운데 등록되어 있지 않거나 등록오류가 많은 편이다. 이외에도 과세대장, 토지대장 등 많은 행정자료가 아직은 불완전하여 이들을 직접 연계하기에 어렵다. 행정자료를 연계하기 위해서는 모든 자료를 정비하고 표준화하여 실제 행정에 활용하여야 하기 때문에 행정적으로 많은 노력과 시간이필요하다. 따라서 현재는 손쉬운 부분에서부터 인구주택총조사에 행정자료를 활용하고, 앞으로 활용 과정을 거치면서 행정자료를 정비하고 표준화하는 장기적인 방안을 마련할 필요가 있다.

• Management & Information Systems Review
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• v.30 no.1
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• pp.71-86
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• 2011

The existing tax law provides that alloted resident tax on corporation tax is apportioned in accordance with the number of employees and total building area as of the end of business year. Through a case analysis, however, this study found that such apportionment is not applied to businesses whose operation was already withdrawn as of the end of business year. To solve this problem, the study proposed that the apportionment of alloted resident tax on corporation tax should be made in accordance with the number of employees and total building area in the middle of business year and a standard of corporation tax assessment, that is, sales assessed according to the value-added tax law. This proposal already proved to be reasonable by lots of actual cases that showed the realization of balance in taxation. To make more precise standards of the above mentioned apportionment, then, the study proposed that in the ordinance of the local tax law, 'as of the end of business year' should be replaced by 'in the middle of business year'. In addition, 'in the middle of business year' should be defined as 'in the period of continuous business' from the date of business end in the previous year to the date of business end in the present year and the length of the period should be calculated by month. These moves would bring more transparent and balanced local tax assignment than present under the local tax law.

• Management & Information Systems Review
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• v.29 no.1
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• pp.79-96
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• 2010

The purpose of this study is to investigate factors that affect corporate CEOs' tax avoidance, ultimately helping find how to fundamentally prevent the avoidance, establish a tax system that ensures tax payers' compliance and revise tax laws and regulations in a positive way. For the purpose, this researcher surveyed corporate CEOs with a questionnaire that contained many questions of various types, which was developed based on previous studies. Findings of the study can be summarized as follows. Main factors affecting tax avoidance were the application of tax provisions, the ability to understand tax laws and the expectation of tax avoidance. The more corporate CEOs' were influenced by the first and the third factors, the higher their propensity for tax avoidance was. On the contrast, corporate CEOs were lower in propensity for tax avoidance when they were more able to understand tax laws. Regarding the three factors' relative influences, tax avoidance was most affected by the expectation of tax avoidance, followed by the ability to understand tax laws and the application of tax provisions in order. Meanwhile, a multi-regression analysis using the sequential deletion technique showed that tax avoidance were affected by the application of tax provisions and the expectation of tax avoidance and that tax avoidance was most influenced by the application of tax provisions, followed by the expectation of tax avoidance. These findings indicate that the degree of corporate CEOs' tax avoidance may vary depending on social and environmental changes that their business face. Meanwhile, positive factors such as tax-bearing capacity and the procedure of tax calculation and negative factors such as management ethics and tax authorities' regulation are all thought to be not helping prevent tax avoidance.

• Journal of the Korean Geographical Society
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• v.48 no.6
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• pp.879-896
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• 2013

The assessed land values and housing prices have been widely utilized as a basic information for the land and house trades and for evaluating governmental and local taxes. However, there exists a price difference in actual markets between the assessment level and assessed land values or housing prices. This paper emphasizes the spatial mismatch between the assessed land values and housing market prices and particularly addresses the following two aspects by focusing on spatial effects of the modifiable areal units, which would substantially affect the estimation of the assessed land values and housing prices. First, we examine the spatial distributions of the assessed land values and housing market prices, and the gap between those prices, on the basis of the aggregated spatial units(i.e., aggregation districts). Second, we explore the scale effect of the MAUP(modifiable areal unit problem) generally embedded in estimating the prices of the sampled standard lands and houses, and calibrating the correction index for the land values and housing prices for the individuals. For the application, we analysed the land values and housing prices in Seoul utilizing GIS and statistical software. As a result, some spatial clusters that the housing market prices are significantly higher than the assessed land values were identified at a finer geographic level. Also, it was empirically revealed that the statistical results from the regression of regional variables on the assessed land values for the individuals are significantly affected by the aggregation levels of the spatial units.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.22 no.3
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• pp.225-232
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• 2004

The human history has progressed closely related to land. Mankind started land administration as a tool of governance to make land the object of imposing taxation as well as developing the land administration as a concept of securing property rights. People have drawn boundary lines on the ground to form a land parcel according to the usage and/or ownership. Furthermore, the land administration has been developed as a registering system of cadastral records fer the public announcement of fixed boundary instead of changeable ground boundary. Currently the citizens demand the provision of accurate and diverse information on the land which is assessed to has high property value encouraged by the rapid development in the post-industrial society today. However, even though the fact that the Korean cadastral registers produced during the Land Investigation Project are still practically in use causes land-related disputes and promotes public mistrust because of the changed boundaries by parcel mutation, the expansion and contraction of map sheets and the quality deterioration and damage of map paper, but the ultimate resolution is not yet made so far. The distance difference between boundary points are compared and analyzed using TS surveying method in the research as a methodology to resolve the boundary inconsistency, the current problem of cadastral records. Consequently, I'd say that the new surveying method of registering the coordinates of real ground boundary has been regarded as more efficient than considering the matter on the map regardless of urban or rural areas.

• The Journal of the Korea Contents Association
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• v.22 no.7
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• pp.81-88
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• 2022

This study is to investigate the perception of domestic appraisers about the possibility of using artificial intelligence (AI) and related risks from the use of AI in the appraisal industry. We conducted a mobile survey of evaluators from February 10 to 18, 2022. We collected survey data from 193 respondents. Frequency analysis and multiple response analysis were performed for basic analysis. When AI is used in the appraisal industry, factor analysis was used to analyze various types of risks. Although appraisers have a positive perception of AI introduction in the appraisal industry, they considered collateral, consulting, and taxation, mainly in areas where AI is likely to be used and replaced, mainly negative effects related to job losses and job replacement. They were more aware of the alternative risks caused by AI in the field of human labor. I was very aware of responsibilities, privacy and security, and the risk of technical errors. However, fairness, transparency, and reliability risks were generally perceived as low risk issues. Existing studies have mainly studied analysis methods that apply AI to mass evaluation models, but this study focused on the use and risk of AI. Understanding industry experts' perceptions of AI utilization will help minimize potential risks when AI is introduced on a large scale.

• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Journal of Korea Port Economic Association
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• v.36 no.2
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• pp.63-86
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• 2020

The tax lease scheme for ships is an advanced ship financing tool that generates tax benefits through accelerated depreciation of capital allowances and transferring them to the ship operator (leasee) via reductions in rental payments. The scheme was introduced by Japan in 1978 and by France in 1998 to support their shipping and shipbuilding industries. The size of tax benefits varies by country depending on the depreciation rate for ships, corporate tax rate, and the tax system on profits from the sale of ship. This study uses a virtual model of the Korean tax lease scheme for ships based on the French tax lease scheme. The size of tax benefits is calculated and compared to those in the French and Japanese tax lease schemes. According to the analysis, the size of the tax benefit was approximately 19% for France, 14% for Japan, and 12% for Korea. This is differentiated by the country's depreciation rate and corporate tax rate, which have the greatest impact on the size of tax benefits. For the Korean virtual model, if the tax benefits are distributed by the operator and the investor at the rate of 75:25, the operator is expected to enjoy tax benefits equivalent to about 9% of the ship price and the investor to enjoy 3%. Despite limited information and data regarding the tax lease scheme for ships, this study was the first attempt in Korea to design a virtual model of the Korean tax lease scheme based on some predictable assumptions. Therefore, a group of shipping, financing, and legal experts will follow up on more professional and practical reviews of the model in the near future. Hence, this study will serve as a small contribution to the early introduction of the Korean tax lease scheme for ships.

• Korean Business Review
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• v.14
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

• Journal of Korean Society of Forest Science
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• v.34 no.1
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• pp.31-46
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• 1977

The study was made to give some helpful information for policy-making on ornamental tree cultivation by doing a survey on general situations, management analysis, and future prospects of the ornamental tree growing. The study was carried out through literature studies related to the subject, questionaire surveys, and on-the-spot investigation. The questionaire surveys could be divided into two parts: pre-questionaire survey and main-questionaire survey. In the pre-questionaire survey, the researchers intended to identify the total number of ornamental tree growers, cultivation areas in size and their locations. The questionaires were sent to each town and county administration authorities, forest cooperatives, and related organizations through-out the nation. The main-questionaires were prepared for detailed study and the questionaires were sent to 200 tree growers selected by option by taking considerations of the number of tree growers and the size of cultivating areas in regions. The main findings and some information obtained in the survey were as follows: 1. The total land for ornamental tree growing was amounted to 1,873.02 hectares and the number of cultivators was totaled to 2,717. 2. The main occupations of the ornamental tree growers were found in horticulture (41.9%), agronomy (25.9%), officialdom (11.3%), animal husbandry (6.5%), business circle(4.8%), and forestry (3.2%) in sequence. 3. The ornamental trees were cultivated mostly upperland (54.8), forest land (19.4%), rice paddy (11.3%) and others. 4. The educational training of the tree growers seemed quite high. The results of the survey indicated that a large number of tree growers was occupied by college graduates (38.7%), and then high school graduates (34.7%), middle school graduates (12.9%) in order. 5. The tree farming was undertaken as a side-job (41.9%) rather than main-job (23.4%), but a few of respondents rated as subsidiary-job (18.6%). 6. The management status classified by the rate of hired labors used was likely to belong to three categories: independant enterprise management (41.9%); half independant management (31.5%); and self-management (32.4%). 7. The majority of the tree growers sold their products to the consumers through middle-man channel (48.4%), or directly to the house-holder and detailers (13.7%), but a few of the respondents answered that they disposed of their products by bidding (11.2%) or by direct selling to the contractors (4.8%). 8. The channel cf marketing seemed somewhat complicated. The results of the survey were as: (1) producers ${\rightarrow}$consumers (22.6%) (2) producers ${\rightarrow}$field middle-men${\rightarrow}$consumers (33.1%) (3) producers ${\rightarrow}$field middle-men${\rightarrow}$first stage brokers${\rightarrow}$consumers (15.3%) (4) producers ${\rightarrow}$field middle-men${\rightarrow}$second stage middle-men${\rightarrow}$brokers${\rightarrow}$consumers (5.7%) (5) producers${\rightarrow}$field middle-men${\rightarrow}$third stage middle-men${\rightarrow}$second stage middlemen${\rightarrow}$brokers${\rightarrow}$consumers (4.8%) 9. It was responded that the margin for each stage of middle-men or brokers was assumed to be 30-50%(33.1%), 20-30%(32.3%), 50-100%(9.7%), and 100-200%(2.4%) in sequence. 10. The difference between the delivery price of consumers and field selling price of the producers seemed quite large. Majority of producers responded that they received half a price compared to the consumer's prices. 11. About two thirds of the respondents opposed to the measure of "Law on Preservation and Utilization of Agricultural Land" in which says that all the ornamental trees grown on flat agricultural lands less than 8 degrees in slope must be transplanted within three years to other places more than 8 degrees in slope. 12. The tree growers said that they have paid rather high land taxes than they ought to pay (38.7%), but come responded that land tax seemed to be appropriate (15.3%), and half of the respondents answered "not known". 13. The measures for the standardization of ornamental trees by size were backed up by a large number of respondents (57.3%), but one third of the respondents showed negative answer (29.8%). 14. About half of the respondents favored the systematic marketing through organization such as forest cooperatives (54%), but quite a few respondents opposed to organizing the systematic marketing channel (36.3%). 15. The necessary measures for permission in ornamental tree cultivation was rejected by a large number of respondents (49.2%) than those of favored (43.6%).