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Park Keun-Soo
- The Journal of Information Technology
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- v.5 no.4
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- pp.99-113
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- 2002
Electronic commerce using the Internet has rapidly changed our daily lives in recently years. Electronic commerce along with the development of the information technology industry is expected to have a significant effect on a broad range of wide economic activities. E-Commerce has created a fundamentally new way of conducting and will change drastically accepted ways of doing business and government policy especially taxation system are need new challenge. This paper study improvement policy of the VAT. Especially This paper were concentrated the taxation administration, the place of the supply/fixed established rule and off-line or on-line goods and service.
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No, Yeong-Han
- The Korea Swine Journal
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- v.11 no.8 s.120
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- pp.40-41
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- 1989
최근 쇠고기 저가방출이 소값 안정에 기여했다고 생각할지도 모르나, 양돈.낙농육우 등 축산업계가 흔들리고 있다. 우리 축산업계에서는 기회있을 때마다 축산자재(사료 등)에 대한 부가세 영세를 적용을 건의해 왔다. 결국 쇠고기 수입량의 증가, 축산기자재에 대한 부가세 영세율 적용불가, 향락산업의 번창은 그결과가 어떻게 오리라는 것은 이번 일본의 참의원선거를 통해서 우리가 확인한 셈이다.
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Choi, Hack-Sam
- The Journal of the Convergence on Culture Technology
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- v.5 no.3
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- pp.25-31
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- 2019
This study Dasan Jeong Yak-yong, great writings, "Mokminsimso" and " Kyoungseyupyo"argued for reform of Dasan Jeong Yak-yong's tax law is a series of Surtax that have been included in or not in the law and have aggravated the tax burden on the people. Dasan Jeong Yak-yong's reform drive for the tax law did not end with a desk discussion, but went so far as to scrutinize the tax data in Gangjin, Jeolla-do, where he was in exile, and present various measures to abolish taxes and improve them in "Mokminsimso" and "Kyoungseyupyo". Based on the details of the tax laws for Dasan Jeong Yak-yong, "Mokminsimso" and "Kyoungseyupyo" this study reviewed the tax data and related prior research that Dasan Jeong Yak-yong investigated during his exile in Jeolla-do, The method of collection of various Surtax and the definition of tax amount and character of the Joseon Dynasty, which were insufficient in the preceding study, was modified and supplemented. and further summarized various Surtax that were not mentioned in the preceding study. In addition, similar and opposite Surtax found in the review process of this study were compared in the text. also, various Surtax collected from the Min-go that increased the tax burden of the people at that time were summarized.
https://doi.org/10.17703/JCCT.2019.5.3.25 인용 PDF KSCI

Yu, Jae-U
- 정보화사회
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- s.124
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- pp.25-27
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- 1998
최근 국제무역기구 등을 통해 인터넷 전자상거래 방식의 교역에 대해 무관세화가 적극 추진되고 있고, 미국, 캐나다, 일본 등 선진국을 중심으로 인터넷 전자상거래에 대해서 소비세나 부가세 등 내국세도 부과하지 말자는 움직임이 강력하게 일어나고 있어 전자상거래는 21세기에 가장 중요한 유통 혁신 수단으로 부각될 것으로 전망되고 있다.
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