• The Journal of the Korea Contents Association
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• v.15 no.11
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• pp.422-432
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• 2015

The government provides various support systems for small-medium companies who perform a vital role for hiring and manufacturing: focusing on activating of start-up. Various governmental supports have been made and these entrepreneurship support systems have been contributed a certain point to start-up activation. Based on precedent study, this study has been setup the independent variables as five factors: mainly tax support system, financial support system, technology support system, management support system, self-employment infrastructure support program and empirically completed with the hypothesis how independent variables affect entrepreneurial intention. In this study, surveys which consist of measurements and questions allowing drawing variables and verifying the relationship between variables, and empirical study methods that prove in accordance with statistics process of measured data were implemented. To conclude, the results are as follows. It was showed in supplemental analysis performed through path analysis that tax support system and financial support system influence entrepreneurial intention.

• Journal of Information Technology Applications and Management
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• v.10 no.4
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• pp.85-102
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• 2003

본 연구는 현재까지 국제적으로 논의된 전자상거래 과세제도 및 조세지원제도를 살펴보고 그 문제점과 대응방안을 세목별로 제시하고 있다. 전자상거래와 관련된 조세문제를 세목별로 살펴보면 다음과 같다; 첫째, 부가가치세의 경우 소비지과세원칙의 수립, 재화와 서비스의 구분 문제, 과세방법의 문제 등이 있다. 둘째, 관세의 경우 디지털 재화에 관세를 부과할 것 인지의 여부에 대하여 논란이 되고 있다. 셋째, 소득세의 경우 고정사업장의 정의, 소득의 분류, 사업장간 소득의 배분, 거주지의 판정문제 등에 대하여 논란이 되고 있다. 이러한 조세문제에 대하여 본 연구에서는 다음과 같은 대응방안을 제시하고 있다 ; 부가가치세의 경우 우리나라는 소비지국과세원칙을 주장할 필요가 있다. 관세의 경우 우리나라는 현재 무형재에 대해서는 관세를 부과하지 않고 있지만 세수를 증대시키기 위해 무형재에 대한 관세부과 방안도 고려해 볼 필요가 있다. 소득세의 경우 고정사업장의 정의나 원천지 과세원칙에 대해서는 OECD가 정의한 방안을 따르는 것이 바람직하다.

• Korean Business Review
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• v.20 no.1
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• pp.123-143
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• 2007

This paper empirically examines whether the tax effect of indirect tax reductions such as reserves deductible and direct tax reductions such as tax credits and tax reductions is significantly associated with value relevance. That is, direct and indirect tax reductions bear upon an increase in accounting earnings and decrease in cash outflows through reducing tax burdens. The empirical result in this paper shows that firm value is significantly related to the tax effect of reserves for business improvement and other tax reserves, which comprise parts of the book value of equity through tax benefits, but is not significantly related to the tax credits and reserves deductible as necessary expenses that comprise accounting earnings. This paper also analyzes the difference in value relevance between direct tax reductions and indirect tax reductions(That is, Hypothesis No.5). We find that there are no significant differences between direct tax reductions and indirect tax reductions. Because the regressive coefficients of direct tax reductions and indirect tax reductions are not significantly.

• Journal of Digital Convergence
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• v.13 no.11
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• pp.133-139
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• 2015

This study is aimed at suggesting the establishment strategy of human resource development through the tax support system under the "Tax incentive limitation law" provided for job creation and employment retention, by which the improvement measurements for utility maximization. The study results are briefly summarized as follows: At first, It's necessary to permit overlapping deduction of the tax favor for encouragement of job creation and employment retention, i.e. tax exemption and tax credit, and to exclude a company from the object for the alternative minimum tax application for maximization of the effect on employment inducement. Secondly, It's necessary to establish tax exemption and a tax credit on the surplus of the minimum wage standard. At last, It's also necessary to abolish, or expand the sunset period of tax support on a large scale to enhance the predictability of human resources management. These discussion are made through the convergence both employment policies and tax laws.

• Agribusiness and Information Management
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• v.2 no.1
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• pp.77-85
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• 2010

Agricultural corporations have been introduced to increase the productivity of farming via entrepreneurial farm management. There are two main subgroups of agricultural corporations. One is composed of farming association corporations and the other consists of agricultural corporation companies. Major tax incentives for agricultural corporations are as follows: 1. Exemption of corporate income tax. 2. Exemption of capital gains tax for farmland investment. 3. Reduction and exemption of dividend income tax for investors.

• Journal of Korea Technology Innovation Society
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• v.21 no.2
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• pp.663-683
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• 2018

This study aims to analyze the effectiveness of R&D tax credit for SMEs. We surveyed to collect the information on firm's financial statements and R&D tax credit during 2014-2016, and implemented fixed effect model, random effect model and panel negative binomial model. The results show that the effect of R&D tax credit is 5.3 times larger in terms of R&D expenditure and 4.3 times bigger in terms of number of researchers than that of R&D subsidy. In addition, the effect of tax credit on non-metropolitan area companies is higher than that in the metropolitan area. Based on these results, we suggests three ways to improve the R&D tax incentive system for SMEs; To convert unused R&D tax credit of the start-ups to tax points, to exempt the minimum tax rate on R&D expenditure in equipment, and to unify the operation of various R&D tax credit institution.

• 주택과사람들
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• s.215
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• pp.20-23
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• 2008

• Journal of Convergence for Information Technology
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• v.8 no.6
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• pp.409-416
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• 2018

The purpose of this study is to estimate the macro-economic ripple effect of tax exemption for both high end technology firms and research enterprises in R&D special cluster. We apply the user cost of capital model and the Input-output model to the estimation. Estimation results for 2007-2016 are as follows: the increase in both the production and the value-added is 2,807 and 1,392 hundred million Korean won, respectively. Also, employers are increased by 2,355 people. These imply that keeping the tax exemption item for certain enterprises in R&D special cluster may be beneficial to our economy.

• Korean Business Review
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• v.21 no.1
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• pp.37-49
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• 2008

Many sports organizations have been founded due to the Increasing demand for sports with the development of leisure culture. As a social institution for sport facilitation, sports organizations should assure rationality and transparence of finance and operation by introducing a system for financial reporting as usually adopted for a profit-making corporation. Also, general regulations on the tax obligation in sports organizations have to be formulated more clearly. This study tried to derive some implications for the accounting and taxation obligations in Korean sports organizations based on a basic model of public sports organizations, formed with a profit-making organization and satisfying the requirements of public interest as regulated by German taxation law.

• Bulletin of Korea Environmental Preservation Association
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• v.8 no.22
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• pp.15-16
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• 1986