• Journal of the Korean Association of Geographic Information Studies
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• v.4 no.1
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• pp.47-56
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• 2001

Present address system in korea was originally applied as a lot number system for the purpose of collecting taxes since 1910's, which has been changed irregularly by development of the urban areas. This unreasonable address system has disadvantaged the social welfare and the industrial structure, such as visiting, communication, delivery, sightseeing, marketing, transportation, etc. Therefore the new system, which would be rational and scientific, has been deeply demanded for the better services of spatial information and administrative efficiency of government. Korean government has launched the new address project as part of strengthening measures for national competitiveness since 1996. This paper would discuss the grant scheme of road name and building number in Cheongju city and evaluate the construction process of the new address management system.

• Journal of Technology Innovation
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• v.30 no.1
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• pp.57-104
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• 2022

The government has supported the innovation of private firms by intervening the market for various purposes, such as preventing market failure, alleviating information asymmetry, and allocating resources efficiently. Although the government's R&D budget increased rapidly in the 2000s, it is not clear whether the government intervention has made desirable impact on the market. To address this, the current study attempts to explore this issue by doing a systematic literature review on foreign and domestic papers in an integrated way. In total, 168 studies are analyzed using contents analysis approach and various lens, such as policy additionality, policy tools, firm size, unit of analysis, data and method, are adopted for analysis. Overlapping policy target, time lag between government intervention and policy effects, non-linearity of financial supports, interference between different polices, and out-dated R&D tax incentive system are reported as factors hampering the effect of the government intervention. Many policy prescriptions, such as program evaluation indices reflecting behavioral additionality, an introduction of policy mix and evidence-based policy using machine learning, are suggested to improve these hurdles.

• Land and Housing Review
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• v.2 no.4
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• pp.439-452
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• 2011

The goal of this research is to suggest the desirable directions of the land policies implement system based on analysis of existing those of Korea with the paradigm shift of land policies. We classify the land policies into land ownership, land use, land development and land management ones, and then analyze their implement system characteristics. The results are follows : firstly, the land policies implement systems have been set to large scale and rapid development. Secondly, although the systems have been specialized by their areas, the comprehensive manage systems for the harmony between development and conservation are lacking. Thirdly, the parts of the central government powers related to land use has been hand covered to local governments. And the participations of residences private companies have enlarged in the land development. Fourthly, the purposes of the information management on land use have been changed from tax collection into planned land use, but the information management has not met the need of planned land use. This study shows that firstly, the implement system focusing on large development projects might be no longer effective because of high possibility of the property prices stabilization, so moderately small ones must be found. Secondly, the system cope with the climate change and to realize the efficient utility of land is needed. Thirdly, it is necessary to take the actual measures to participate a variety of subjects. Fourthly, the system modification of the land information manage system as land policies infra is also needed to establish integral land policies.

• The Journal of the Korea institute of electronic communication sciences
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• v.10 no.11
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• pp.1285-1296
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• 2015

As examples of the region's transition to quasi-public goods a previous stage of full public goods also extremely limited in research. However, in this way can it compensate for this paper as a system to minimize moral hazard by electronic information and communication systems focused on safety in accordance with the methods and gave public goods introduction of grafting of electronic information systems played the Yeosu area to specific cases I went to the deployment.

• The Journal of the Korea Contents Association
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• v.7 no.8
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• pp.199-206
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• 2007

Capital gain comes from the transfer gain which is occurring by transferring assets except inventory assets. Our government recently has made capital gain tax on real estates and imposed as classified income tax by including it into aggregate income so that provide function of tax and curb property speculation. However the present income tax law imposes capital gain tax on capital profit including real estate and securities, while this law and the special tax treatment control law implement non-taxation and tax exemption too widely. That is to say, the system of capital gain tax can hinder the fair tax because it has various exemption terms including the non-taxation principle on a house for a family and the special tax treatment law. And also it has a problem in the sense of equity because it imposes tax by progressive tax rate on the subjects of capital gain tax considering them as the profit of that year, which were transferred, so there is difference between the income which has been made for a long time and the income made for a short time even in the same capital gain. Therefore this study identifies some issues surrounding the present capital gain tax system and focuses on presenting reasonable development plan.

• Journal of Environmental Policy
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• v.8 no.3
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• pp.139-162
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• 2009

This paper confirms previous results indicating that the expenditure elasticity of demand for polluting goods plays an important role in achieving efficiency gains from tax reforms. Moreover, this paper finds that the results of the tax reforms depend not only on the size of the expenditure elasticity for the polluting goods but also on the relative size of the expenditure elasticities between polluting goods and clean goods. It also shows that in order to enhance the overall tax efficiency by the environmental tax reform, the expenditure elasticity of demand for clean goods should be larger than that of polluting goods. The result implies the following policy suggestion: When the tax authority considers green tax reforms, the expenditure elasticities should not be neglected to achieve gains in the overall efficiency of the tax system.

• Proceedings of the Korea Inteligent Information System Society Conference
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• 2005.11a
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• pp.391-403
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• 2005

전자상거래 인적자원의 양성과 개발을 위해서 자격은 학위와 더불어 지식축적의 결가를 표시하는 대표적인 지표로써 우수한 기술인력의 선별과 훈련방향을 선도하는 역할, 직업능력의 축적을 경쟁적으로 유인해 내는 역할을 수행해야 한다. 하지만 현재의 출제기준은 선업현장에서의 활용도가 부족하여 개선이 요구되고 있다. 본 연구는 전자상거래관리사 직무에 대한 직무 직무분석을 통하여 산업현장의 환경 변화에 따라 요구되는 능력을 체계적으로 분석하여 출제기준을 설계한다. 이를 위해 문헌연구와 직무분석을 통하여 전자상거래관리사 직무의 과업을 도출하고, 과업분석을 통하여 각 과업의 필요지식, 기술 등의 요소들을 도출하였으며 기존의 출제기준과 비교분석하여 출제기준 개선 방안을 제시하였다. 연구 결과의 타당성 확보를 위해 관련 산업분야 전문가의 면담과 설문조사를 통해 직무분석 결과를 검증하였다.

• Journal of Digital Convergence
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• v.17 no.12
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• pp.45-57
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• 2019

The digital economy has created a new platform-based business model and raised the issue of the international taxation system in line with rapid economic development. Voices of fair taxation have also grown due to tax breaks to countries with low tax rates, problems caused by the gap between traditional and digital companies, and problems of business-oriented taxation systems. As a result, the international movement to lay the foundation for the international taxation system based on the business model suitable for the digital economy has become active. The stances of foreign organizations and countries are different, and the necessity of domestic policy introduction is increasing when cooperation at the international level is needed. This study was conducted to analyze the policy network and to help decision making. The results of the study showed that there were differences among domestic stakeholders depending on the actors. The EU suggested SDP in the long term, Digital Service Tax in the short term, and OECD suggested SEP in the long term. It was found that a careful approach to decision making and an in-depth study of the policy process are necessary.

• Management & Information Systems Review
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• v.31 no.4
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• pp.363-376
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• 2012

In Korea, religious bodies are being given tax benefits like tax exemption and reduction in accordance with the Local Tax Law. By the way, there's no difference between tax benefits given to religious bodies and other kinds of non-profit corporations. In other words, tax exemption and reduction for religious bodies are being made without considering the very nature of the bodies. This is causing lots of problems. Currently, tax supports to religious bodies are mostly focusing on tax items related to their property, considerably diverting from the ultimate purpose and objectives of tax exemption and reduction for religious organizations. This is not also weakening local finance, but also diverting from the basic intent of so-called the induction system that if necessary, tax supports are given, but they have to be minimized. To solve these problems, comprehensive actions need to be taken, for example, reducing tax benefits given to religious bodies' property and motivating the bodies to make a variety of donations like in developed countries. Now, religious bodies should change their consciousness of tax liability that is imposed by the Local Tax Law. And the government should be more systematic in the collection and management of data that are necessary to levy taxes on religious bodies. If required, the government show the data to religious bodies, convincing them to positively fulfil their tax liability without complaint. This study discusses the current state and problems of existing local tax systems in relation to religious bodies and then propose how to improve the systems. If the systems of tax exemption and reduction for religious bodies under the Local Tax Law can be improved, it would contribute to improve the finance of local autonomous bodies.

• Journal of Venture Innovation
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• v.1 no.1
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• pp.83-98
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• 2018

This paper makes a theoretical approach to the differences between transaction tax and capital gains tax when the financial instruments are traded and imposed taxes in K-OTC market, a newly emerging off-board market. Since it is difficult to reduce risk to the level which investors would like to pursue - depending on the taxation methods of portfolio-composed financial instruments - when it comes to forming a synthetic bond to hedge risk, this paper also seeks for effective taxation methods to make this applicable. First of all, to thoroughly review the taxation balance of synthetic bonds, this paper analyzed the effects of the transaction tax and capital gains tax imposed upon synthetic bonds according to the changes in final stock price and strike price in K-OTC market, and analyzed after-tax profit differences among them depending on whether income tax deduction took place or not. As a result of the research upon the tax gap in transaction tax and capital gains tax according to the changes of final stock prices, it was shown that imposing transaction tax is more likely to be effective for some level of risk hedging with replicating portfolio considering taxation policies and financial markets, since the effect of the transaction tax has a much lower tax gap than that of capital gains tax. In addition, in relation to whether income tax deduction was permitted or not, it was proved that the effect of the transaction tax and the capital gains tax vary depending on the variation in the strike price. Above all, it was shown that if the strike price is lower than the stock price, the transaction tax will be less affected by the existence of income tax deduction than the capital gains tax, while both will be equally affected by the existence of income tax deduction if the strike price is higher than the stock price. Further study would be to demonstrate the validation of this in the K-OTC market with actual financial instruments and, also, to seek for a more systematic hedging method by using a ratio analysis approach to the calculation of the option transaction tax