• The Journal of the Korea Contents Association
• /
• v.8 no.10
• /
• pp.142-150
• /
• 2008

To examine whether there are any differences between the consciousness of a taxpayer and that of a tax agent, this study has been analyzed and performed by using the questionaire. The results of the analysis show that there are some differences in variable of analytical objects in the tax consciousness of a taxpayer and a tax agent. The political alternative to settle the difference in the tax consciousness of a taxpayer and a tax agent and increase the fairness of tax education and system.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.11 no.9
• /
• pp.3223-3231
• /
• 2010

For a long time, most of advanced countries have supported the innovative firms with various support methods such as tax credit, subsidy, human resource education, and so on. Tax credit for innovation is the most popular industrial policy in these countries including Korea. However, in Korea, the effect of tax credit policy has been rarely analyzed. On the other hand, a considerable number of studies discover that tax credit policy in other countries influences positively on invest of R&D expenditure. This paper shows that tax credit policy positively influences on firm's innovation performances in Korea. The evaluated innovative effect of tax credit policy in this paper is more persuasive because it introduces various innovation performance variables including patent application with Propensity score matching method(PSM).

• Environmental and Resource Economics Review
• /
• v.21 no.3
• /
• pp.717-741
• /
• 2012

This paper investigates the role of perceived income hierarchy and political affiliation in individual attitudes toward environmental protection. Estimation results show that rises in perceived income hierarchy increase the possibility of agreement to an increase in taxes to prevent environmental pollution in general, but not linearly increase it. As individuals are more satisfied with the financial situation of their household, they are more likely to agree to an increase in taxes. These results imply that individual attitudes toward environmental protection can be deteriorated even though average household income level increases, if either the degree of financial satisfaction decreases or income inequality worsens. We find that there is no difference between the liberals and the conservatives on the likelihood of paying additional tax to prevent environmental pollution. This result differs from the cases of Western society, which indicate that the liberals are more likely to pay for environmental protection.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
• /
• 2000.10a
• /
• pp.119-124
• /
• 2000

인터넷 기술의 급속한 발전과 이를 기반으로 확산되고 있는 인터넷 경제활동은 기존 산업부문 전 범위에 걸쳐 이루어지고 있으며, 인터넷을 통한 전자상거래는 이미 폭발적으로 팽창하고 있다. 또한, 일부의 역기능에 대한 우려에도 불구하고 향후 세계경제의 흐름이 전자상거래를 중심으로 이루어질 것이라는 인식이 공유되고 있다. 이러한 전자상거래는 기존의 거래관계를 대체하며 관련 산업에 여러 측면에서 막대한 파급효과를 발생시키고 있다. 국경이 없는 인터넷 전자상거래의 경우 국제거래 활성화로 인하여 기존의 수출입부문에 있어서 급변이 예상되고 있으며, 전자상거래에 대한 접근성이 높아짐에 따라 관련 산업의 새로운 시장수요 창출은 물론이고 기존의 시장수요를 촉진하는 측면에서도 시장에 대한 영향력은 지대해지고 있음을 부인할 수 없다. 그러나, 이러한 막대한 영향력에도 불구하고, 소프트웨어를 다운로드받거나 영상자료 등을 검색할 때에 조세는 누가, 어떻게 납부해야 하는지, 관세는 어떻게 부과하고 징수할 것인가 둥둥 전자상거래는 해결해야 될 많은 문제가 산적해 있는 것도 사실이다. 이에 따라 본 연구에서는 EC와 관련한 조세문제에 대한 국제적 주요 논의 동향을 살펴보고, 특히 EC의 관세부문에 논의 초점을 맞추어 EC에 의한 관세인하 및 무관세화가 각국의 경제에 어떠한 영향을 미칠 것인가를 간단한 게임과 소국경제를 가정한 부분균형분석모형을 이용하여 고찰해 보고자 한다.

• The Journal of the Korea Contents Association
• /
• v.8 no.10
• /
• pp.129-141
• /
• 2008

Comprehensive real estate taxes needs to be improved so that it performs its intended functions by realizing fair taxation and stabilizing the price of real estate, and ultimately attains social justice in Korea. This study analyzed the current state of comprehensive real estate taxes through a questionnaire survey, and the results are summarized as follows. First, in the analysis of people's perception on the adequacy of the tax rate of comprehensive real estate taxes, those who owned a house worthy of 600 million won or a higher value as an object of real estate tax perceived the adequacy of the tax rate more negatively than those who owned a house of less than 600 million won. The same result was observed for comprehensive real estate taxes on lands. Second, in the analysis of the contribution of comprehensive real estate taxes to the accomplishment of policies, the respondents showed a high frequency of positive replies to some of policies related to comprehensive real estate taxes.

• The Journal of the Korea Contents Association
• /
• v.8 no.3
• /
• pp.205-214
• /
• 2008

The aim of this study is to examine if there is a difference in the recognition of the tax audit between a tax representative and a taxpayer and in the recognition of the tax audit according to characteristics of a tax representative and a taxpayer, and an analysis has been made to heighten fairness and effectiveness of a system of the tax audit. As a result of the analysis, there is a difference in a analysis of a subject variable in both a tax representative and a taxpayer. An alternative policy is required to promote fairness and effectiveness of the tax audit on the basis of the findings in the future.

• Proceedings of the Korea Information Processing Society Conference
• /
• 2023.11a
• /
• pp.916-917
• /
• 2023

본 연구는 사용자의 음성 패턴 분석과 텍스트 분류를 중심으로 이루어지는 한국어 감정 인식 작업을 개선하기 위해 Macaron Net 텍스트 모델의 결과와 MFCC 음성 모델의 결과 가중치 합을 분류하여 최종 감정을 판단하는 기존 82.9%였던 정확도를 텍스트 모델 기준 87.0%, Multi-Modal 모델 기준 88.0%로 개선한 모델을 제안한다. 해당 모델을 우울증 예방 플랫폼의 핵심 모델에 탑재하여 covid-19 팬데믹 이후 사회의 문제점으로 부상한 우울증 문제 해소에 기여 하고자 한다.

• The Journal of the Korea Contents Association
• /
• v.11 no.3
• /
• pp.368-376
• /
• 2011

This study has undertaken for the analysis of the level of recognition on the Transfer Income Tax. The statistical analysis through the questionnaire is made to find out the issues on the equitableness of Transfer Income Tax first with the level of equitableness of the Transfer Income Tax structure and appropriateness of the degree of different tax rate applied under the Transfer Income Tax, level of equitableness of the Transfer Income Tax structure and intent for avoidance of payment under the present tax policies, level of recognition for administrative disposition on those avoiding diligent payment of taxes, and it analyzed the relationship between the levels of understanding of the structure of the Transfer Income Tax and the level of complexity of the structure of the Transfer Income Tax in order to analyze if it has negative impact on the level of understanding for the structure of the Transfer Income Tax. On the basis of the above analysis result, as the improvement plan on the Transfer Income Tax system, following has been presented; enhancement of equitableness of tax rate structure under the Transfer Income Tax for improving the equitableness of tax burden, establishment of regulations to strengthen the appropriate tax investigation for prevention of diligent tax payment avoidance, relaxation of complication of the structure under the Transfer Income Tax.

• Proceedings of the KIEE Conference
• /
• 2008.07a
• /
• pp.2257-2258
• /
• 2008

본 논문에서는 최근 자신의 몸과 건강에 대한 관심이 증가함에 따라 WSN과 ZIgbee를 이용하여 언제 어디서나 운동하는 사람(이하 사용자)의 건강상태를 체크할 수 있는 헬스케어시스템을 구현하였다. 구현된 시스템은 사용자를 인식하는 RFID리더기와 운동량을 측정하기 위한 센서그룹과 사용자의 혈압, 심전도, 체온, 맥박 등을 수집하는 바이오센서, 센싱 된 정보를 수집하여 전달하는 게이트웨이, 사용자정보, 수집정보와, 측정정보를 저장하는 헬스케어관리서버 그리고 측정결과를 사용자가 모니터할 수 있는 모니터프로그램으로 구성된다. 구현된 센서노드는 Zigbee 프로토콜을 이용하여 센서네트워크를 구성한다. 그리고 리눅스 기반의 임베디드 시스템을 윈도우 기반에서 사용하기 위해 Cygwin을 이용한다. 수집된 정보는 USN과 WSN 로 실시간으로 전송된다. 이 전송된 결과 값을 헬스케어관리서버에서 저장, 관리하며 긴급 상황 발생 시 모니터를 통해 경보음을 내보내는 동시에, 사용자의 상태를 병원이나 소방서와 같은 응급처리 센터에 전송하도록 설계되었다. 구현결과 Zigbee 프로토콜과 WSN을 이용하여 사용자인식기반의 헬스케어시스템의 구현됨을 확인할 수 있었다.

• Korean Business Review
• /
• v.14
• /
• pp.1-30
• /
• 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).