• 월간낙농육우
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• v.31 no.10
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• pp.83-92
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• 2011

• 월간낙농육우
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• v.33 no.12
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• pp.142-146
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• 2013

• KOREAN POULTRY JOURNAL
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• v.7 no.12 s.74
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• pp.82-84
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• 1975

• The Journal of the Korea Contents Association
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• v.13 no.7
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• pp.181-189
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• 2013

The purpose of this study was to empirically analyze the effects of tax inspection team administrator's conflict management style on team members' fairness perception and job satisfaction. The results showed that tax inspectors had a significant positive effect on the distributive and procedural fairness in proportion to the harmonious and cooperative conflict management styles by tax inspection team administrator and competitive conflict management style had a significant negative effect on it. In addition, it was shown that the distributive and procedural fairness recognized by tax inspectors have a sign. It was confirmed that the tax inspection team administrator's conflict management had an impact on the job satisfaction recognized by team members in tax inspection team and their fairness perception and team administrator's conflict management style became an important factor in the team's organizational performance.

• 베이커리
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• no.4 s.369
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• pp.116-132
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• 1999

• Product Safety
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• no.11 s.155
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• pp.63-67
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• 2006

국세청은 최고 경영자가 기업경영에 도움이 될 수 있는 세법 및 세정집행 내용을 알기 쉽게 요약 · 정리하여 ‘최고경영자가 알아야 할 세무관리’책자를 지난 상반기에 발간하였다. 본지는 책자 내용 중 ‘법인의 CEO가 알아야 할 세금’부분을 발췌하여 게재하니 기업경영의 투명성과 정책 수립에 유용한 자료로 활용될 수 있기를 기대한다.

• 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).

• The Journal of the Korea Contents Association
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• v.10 no.4
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• pp.274-281
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• 2010

The objective of the present study lied in providing empirical analysis over subjects of revenue officers targeted for suggesting effective managerial way for enhanced job productivity by using team commitment as a mediator in the correlation between trust and job productivity. As a result, it was identified that organizational trust, trust in superiors and trust to colleagues perceived by revenue officers have positive effects on team commitment, while the higher team commitment leads to higher job productivity, accordingly leading to better efficiency in carrying out tax-related administration and improving the level of satisfaction as for tax payers. It demonstrated that managers in tax-related organizations must create the foundation affordable for revenue officers to be widely exposed to participate in organization-related key decision-making processes in such a way that encourages and initiates them to have stronger loyalty and self-confidence based on common identity. Furthermore, much effort shall be continuously paid in designing personnel and organizational management policies in order for them to have faithfulness and adherence to their belonged organization.

• The Journal of the Korea Contents Association
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• v.10 no.4
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• pp.298-305
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• 2010

The purpose of this study is to analyze the relationship among the factors of tax officials' occupational stress, job satisfaction and psychological well-being. It also aims to provide the effective management ways of tax officials' job. The result of the study showed that the factors of their occupational stress in performing their duties had negative effects on their job satisfaction, the higher their job satisfaction degree was, the higher their psychological well-being was and it could improve the efficiency of the tax administration performance. It also had the positive effects to improve tax payers' satisfaction degree of taxation service. Therefore, the welfare expansion considering the tax officials' roles and importance, wage supplement from provincial governments and institutionalized supplement to improve their job satisfaction are needed for the increase of the efficiency of taxation service.

• The Journal of the Korea Contents Association
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• v.9 no.9
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• pp.218-225
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• 2009

The present research aims to analyze empirically the effect of group cohesiveness and supervisor trust which tax investigators recognize while performing tax administrative duties on the team commitment and in-role behavior. The result of the analysis showed that tax investigators' higher group cohesiveness and supervisor trust resulted in higher team commitment, and that higher team commitment in turn resulted in higher in-role behavior, thereby raising the efficiency of tax investigators' activities as well as tax payers' satisfaction with tax services. Therefore in order to improve the efficiency of tax organizations and team performance, the managers of the organizations must set solid goals, develop solid strategies appropriate for situation, and make proper compensations for investigators' achievements. In addition, there would have to be an organic improvement In all the relevant areas, including organization, personnel management, work style, compensation and welfare, in order to raise tax investigators' work desire.