• Title/Summary/Keyword: 조세체계

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Economic Growth and Renewable Resource: Specialization of Clean Activities

  • Hwang, Sanghyun
    • Environmental and Resource Economics Review
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    • v.21 no.3
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    • pp.627-681
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    • 2012
  • This paper starts with a model of monopolistic competition and endogenous growth, and it adds pollution as an input to production. Then I adopt environmental quality as a renewable resource used in production. I show that increasing returns due to specialization of clean activities as inputs can help lead to sustainable growth with no harm to environmental quality. I also compare and evaluate alternative policy combinations (i.e. taxes +subsidies) that correct two distortions from pollution and monopolistic competition. Finally, I find that, if the productivity of environment in final good production is not sufficiently enough, the number of clean goods tends to increase with more environmental concerns.

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A Study on Managing Industrial Professional Practice(IPP) at University Education (대학교육에서 강화된 장기현장실습 운영방안에 관한 연구)

  • Lee, Woo Young;Cho, Se Hyoung;Seol, Jin-Soo;Son, Deuk-Soo
    • The Journal of Korean Institute for Practical Engineering Education
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    • v.4 no.1
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    • pp.99-107
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    • 2012
  • The purpose of this study was to develop a Industrial Professional Practice(IPP) at university education as a way of innovation strategy in order to effectively respond industrial needs in dynamic environment. A Industrial Professional Practice model was developed by using a structured on the job training model and had a 7 steps which were "planning Industrial Professional Practice, selecting enterprises and students, matching enterprises and students, job analysis, design and development program, implementation, evaluation and feedback. Based on the Industrial Professional Practice model, the directions for the future studies was discussed.

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Marketplace-Repository Based Interoperability Model for Logistics and Public processes (Marketplace-Repository 모델 기반의 물류 및 국가 정보 연계 방안에 관한 연구)

  • 신기태;김민수;정성원;박찬권;김은갑
    • The Journal of Society for e-Business Studies
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    • v.9 no.2
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    • pp.69-85
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    • 2004
  • The goals of this research are to look into the logistics systems and to have a thorough grasp on the status of legal systems such as taxation and customs clearance practices and, further, to draw up an interoperable scheme seamlessly linking those two on a national scale. In this research we looked into the business process and related information of border-crossing logistics systems between B2B marketplaces. We also investigated the status of taxation systems and customs clearance practices in order to associate e-marketplaces with one another. We proposed interoperable scheme for seamless linking between B2B e-marketplace based on marketplace repository model.

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A New Approach to Double Dividend Hypothesis of Environmental Taxes: Focused on the Effects of the Labor Market (환경세 정책의 이중배당가설에 대한 새로운 접근: 노동시장의 변화를 중심으로)

  • Kim, Sang Kyum
    • Journal of Environmental Policy
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    • v.10 no.3
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    • pp.93-117
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    • 2011
  • The double dividend hypothesis of environmental taxes has been a very widely debated research topic since its introduction in the mid-80s. Unlike the second generation studies, which stated that the double dividend environmental taxes were impossible to realize, the third generation researchers of today are focused on assumptions or conditions that make the hypothesis viable. The third generation studies state that the double dividend hypothesis is possible through functional form assumptions, such as the characteristics of taxes levied on polluting goods and the overall tax efficiency of the initial tax systems. The most notable, however, is the fact that the working mechanisms of third generation studies, upon closer inspection, give homogeneous effect on the labor markets, although at first glance the third generation studies take seemingly unrelated approaches. This thesis stems from such idea, and it attempts to analyze the effects of environmental taxes on the labor market. After a thorough analysis, the results match the intuition, as the viability of the double dividend hypothesis of environmental taxes largely depends on the effects that policy changes generate on the labor market. In order for the hypothesis to be plausible, environmental tax policies have to increase the labor supply.

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A study on The Problems and Improvement Measures of The Capital Gain Tax (양도소득세의 문제점과 개선방안에 관한 연구)

  • Kim, Beom-Jin;Jeon, Jung-Wook
    • Korean Business Review
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    • v.19 no.2
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    • pp.1-21
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    • 2006
  • The purpose of this study is to analysis of the policy and problems of the capital gain tax. So this study identified the problems in the tax system and the method, suggested some ideas that can be useful for reforming the current capital gain tax system. The followings are the concise of some ideas. First, government should adopt the housing market stabilization policy in the long-term period, not in the short-term period which depend on the financial market and the part of home supply. Second, determining the capital gains tax should be transferred to actual market prices system rather than based on the standard assessed prices by government through the nations. By doing so, the desired principles of taxation come true such as principle of taxation on economic substance, principle of taxation on solid foundation and principle of taxation on tax paying ability. Third, transaction taxes should be minimized in the aborting the property speculations and the stabilizing the actual market prices. Fourth, the system of non tax to the owners of 'one family, one house' should be excluded to the tune of principle of tax equity. By doing so, tax payers could be induced to pay taxes on a timely basis not commit to wrong doings. In conclusion, anti-speculation policy should be progressed in such a comprehensive and sustained way as to wipe out the psychology of expectation about the transfer gain's incomes.

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Direct Support vs. Indirect Support : Exploration of Policy Mix for R&D Investment o f SMEs (직접지원 vs 간접지원: 중소기업 R&D투자 촉진을 위한 정책조합 모색)

  • Kim, Juil
    • Journal of Technology Innovation
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    • v.27 no.1
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    • pp.1-43
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    • 2019
  • The significance of SMEs (small and medium-sized enterprises) is gradually highlighted as we have entered the age of "New Normal." The South Korean government support these enterprises to boost economic growth and create more jobs. It also releases numerous policies such as national R&D projects and expanding tax incentive services particularly aiming at promoting dramatic investment in R&D and technological innovation. There is a sharp contrast regarding the efficiency of direct or indirect supports for encouraging R&D investment launched by SMEs depending on researchers. However, there has been little attempt to explore the optimal combination of two policy tools. Amid promoting affiliated governmental departments in charge of SMEs policies and constantly growing R&D investment, it is an appropriate time to discuss the medium and long-term direction for the optimal policy mix of direct and indirect supports. In this study, the author obtained 32 relevant studies published earlier in the domestic journals, explored literatures more systematically, and further conducted a meta-analysis. It is dedicated to summarizing relevant controversies and organizes them empirically beyond merely verifying whether policy support stimulates private R&D investment by SMEs. The meta-analysis showed that it would be effective to support as tax for large enterprises, while subsidiary support for SMEs. However, indirect support needs to be progressively increased as direct support primarily accounts for the entire R&D support for South Korean SMEs.

A Resource Information Model for High Performance GRID Environemnts (고성능 그리드 환경을 위한 자원정보모델에 관한 연구)

  • Kim Hie-Cheol;Lee Kang-Woo;Lee Yong-Doo;Cho Sae-Hong
    • Journal of Digital Contents Society
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    • v.2 no.2
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    • pp.167-178
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    • 2001
  • For high performance Grid environments, an effective GIS(Grid Information System) should be adopted. In the design of GIS architecture, its grid resource information model provides a key basis. This paper presents our study on the exploration of a high performance grid resource information model. According the exploration, we identified the followings. The resource information model should clearly address the issues of relation descriptions as well as resource descriptions, issues related to scheduling support, the issue of decoupling the expression model of resource information from data repository models, and finally the issue of decoupling user-level resource descriptions from system-level resource descriptions. Based on the proposed conceptual organization of resource information models, analysis result for the existing resource information models are presented.

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Policy Issues for the Globalization of Korean Traditional Liquer (전통 우리술의 세계화를 위한 정책과제)

  • Lee, Dong-Phil
    • Food Industry And Nutrition
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    • v.11 no.2
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    • pp.1-9
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    • 2006
  • 우리 전통술산업의 육성은 원료농산물의 소비증대와 수입주류의 대체, 전통문화의 복원 등 다양한 의미를 가지고 있다. 즉 쌀과 잡곡, 과일, 약초 등 우리 농산물로 빛은 민속주의 재현을 통해 개방여파로 인해 남아도는 우리 농산물의 소비증대와 국민들의 건강 증진, 전통문화의 계승발전에도 기여할 수 있기 때문에 산업적 활성화의 필요성이 크다. 특히 술은 지역축제나 관광, 예술 등과 결합한 고부가가치 문화상품이 될 수 있는 만큼 그린투어리즘(green tourism)이나 농촌문화관광을 풍요롭게 하는 중요한 컨텐츠가 될 수 있을 것으로 기대된다. 우리술산업의 활성화를 위한 정책과제로는 다음을 제시할 수 있다. (1) 우리술의 맛과 향, 숙취제거 등 품질을 개선하되 특히, 젊은층과 서민들의 기호에 맞으면서도 건강기능성을 가미한 다양한 제품의 개발과 포장 및 디자인의 개선이 필요하며 이를 위해 전문연구기관을 설립하거나 한국식품개발연구원을 통한 연구개 발과 교육 훈련이 선행되어야 한다. (2) 우리술의 품질관리와 차별적 유통을 위한 브랜드화가 필요한데 이는 지방자치단체와 관련업체에서 지역에서 생산되는 술에 대해 원료나 제조방법, 생산지역 등 품질기준과 표기방법을 제도화하고, 이를 소비자들에게 알리는 방법을 강구해야 한다 (3) 시음회나 품평회, 우리술페스티벌 등 다양한 이벤트행사를 통해 우리술에 대한 부정적 이미지를 개선하고 소비를 촉진하기 위해서는 적극적인 홍보와 판매촉진이 필요하다. (4) 우리 전통술의 품질향상과 가격인하를 위해 시설현대화와 기술개발, 포장 및 디자인개선, 원료구입, 홍보 및 판매촉진 등에 소요되는 자금을 지원하고 주세 차등화 등 조세감면과 경영컨설팅 등의 지원이 필요하다. (5) 현재 국회에 계류 중인 [전통술산업육성 및 지원법(안)]를 통과시켜 제도를 정비하고, 여러 부처에 흩어져 방치되고 있는 농민주 및 민속주 관련 행정체계를 정비해야 한다.

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Development & Evaluation of Real-time Ensemble Drought Prediction System (실시간 앙상블 가뭄전망정보 생산 체계 구축 및 평가)

  • Bae, Deg-Hyo;Ahn, Joong-Bae;Kim, Hyun-Kyung;Kim, Heon-Ae;Son, Kyung-Hwan;Cho, Se-Ra;Jung, Ui-Seok
    • Atmosphere
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    • v.23 no.1
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    • pp.113-121
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    • 2013
  • The objective of this study is to develop and evaluate the system to produce the real-time ensemble drought prediction data. Ensemble drought prediction consists of 3 processes (meteorological outlook using the multi-initial conditions, hydrological analysis and drought index calculation) therefore, more processing time and data is required than that of single member. For ensemble drought prediction, data process time is optimized and hardware of existing system is upgraded. Ensemble drought data is estimated for year 2012 and to evaluate the accuracy of drought prediction data by using ROC (Relative Operating Characteristics) analysis. We obtained 5 ensembles as optimal number and predicted drought condition for every tenth day i.e. 5th, 15th and 25th of each month. The drought indices used are SPI (Standard Precipitation Index), SRI (Standard Runoff Index), SSI (Standard Soil moisture Index). Drought conditions were determined based on results obtained for each ensemble member. Overall the results showed higher accuracy using ensemble members as compared to single. The ROC score of SRI and SSI showed significant improvement in drought period however SPI was higher in the demise period. The proposed ensemble drought prediction system can be contributed to drought forecasting techniques in Korea.

A High-Resolution Agro-Climatic Dataset for Assessment of Climate Change over South Korea (남한지역 기후변화량 평가를 위한 고해상도 농업기후 자료)

  • Hur, Jina;Park, Joo Hyeon;Shim, Kyo Moon;Kim, Yong Seok;Jo, Sera
    • Korean Journal of Agricultural and Forest Meteorology
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    • v.22 no.3
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    • pp.128-134
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    • 2020
  • The daily gridded meteorological information and climatology with high resolution (30m and 270m) was produced from 94 Automated Surface Observing System (ASOS) of Korea Meteorological Administration (KMA) for the past 50 years (1971-current) by different downscaling methods. In addition, the difference between daily meteorological data and the mean state of past 30 years (1981-2010) was calculated for the analysis of climate change. These datasets with GeoTiff format are available from the web interface (https://agecoclim. agmet.kr). The performance of the data is evaluated using 172 Automatic Weather S tation (AWS ) of Rural Development of Administration (RDA). The data have biases lower than 2.0, and root mean square errors (RMSE) lower than 3.8. This data may help to better understand the regional climatic change and its impact on agroecosystem in S outh Korea.