• Title/Summary/Keyword: 조세효율성

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세금효과가 합병전략에 미치는 영향

  • Gwon, Hwi-Il
    • The Korean Journal of Financial Studies
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    • v.1 no.2
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    • pp.257-280
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    • 1994
  • 합병의 절세효과는 배당소득의 자본이득화, 소유구조강화의 비용철강, 합병교부주식의 액면가액과시장가치의 차이에 의한 배당소득세의 회피 가능성 등으로 발생한다. 그러나 합병에 청산소득법인세, 사업년도법인세 및 증여세 등의 증세효과도 존재한다. 순절세효과는 당해 회사의 조세상 특성에 따라 달라진다. 합병회사가 피합병회사의 이월결손금과 조세공제.감면혜택을 승계받을 수 없다. 조세적 특성의 승계단절을 우회하기 위하여 신설합병보다는 흡수합병의 형태가, 순합병보다는 역합병의 방식이 선호된다. 합병에서 임의평가증(任意評價增)의 세금효과는 여러 가지 요소에 의하여 결정되는 데. 순절세효과가 양,수일 경우는 흔치 않을 것이다. 합병비율의 조절을 통하여 소유구조변경과 증여효과를 얻을 수 있다. 합병비율조절의 유인은 증여세, 청산법인세 및 배당소득세 등의 증세효과와 원천징수의무에 의하여 감소한다. 특히, 청산법인세와 배당소득세는 실행합병비율이 1:1이 되도록 하는 요인이다. 증여유인과 증세효과로 주주집단간의 이해관계대립이 초래될 수 있다 이해갈등의 예방장치 또는 조정제도의 효율성은 실행합병비율과 공정합병비율의 괴리를 축소하는 요인이 될 것이다.

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Analysis of Difference in the Recognition about The Tax Audit (세무조사에 대한 인식도 차이 분석)

  • Kim, Jin-Sep
    • The Journal of the Korea Contents Association
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    • v.8 no.3
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    • pp.205-214
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    • 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.

에너지소비절약(消費節約)의 정책수단별(政策手段別) 경제적(經濟的) 효과(效果) -일반균형모형(一般均衡模型)을 이용한 비용(費用)-효과분석(效果分析)-

  • Kim, Seung-Rae
    • Environmental and Resource Economics Review
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    • v.6 no.1
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    • pp.59-86
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    • 1996
  • 본(本) 연구에서는 에너지절약을 위한 주요 정책수단(政策手段)인 저리융자나 세제감면 또는 특별감가상각 인정 등 에너지절약 비용측면의 금융 세제지원이라는 과인성(課引性)정책과, 에너지수요조절를 위한 에너지가격 규제해제(energy price deregulation)나 에너지세(稅)의 추가부과 등 가격관리(조세) 정책의 경제적 효과를 비교 분석하였다. 그리고 에너지세(稅)부과의 경우 과세단계별 효과분석을 통하여 바람직한 과세포인트를 선택하고, 이를 통하여 현행 에너지절약 지원(支援)정책이나 에너지가격 및 조세체계에 대한 개선방향을 모색하였다. 분석결과, 약간의 물가상승 압박효과를 감수하더라도 에너지가격통제 해제나 에너지세 부과가 금융 세제지원제도에 비하여 에너지절약에 있어 그 효과가 크게 나타났다. 또한 에너지과세의 경우 그 대상과 실행시기에 대해서도 신축성을 기하는 것이 바람직한 것으로 나타나 에너지의 소비감소라는 효율성 측면과 함께 수반되는 물가압박요인을 고려하여 신중히 결정되어야 할 것으로 보인다. 그렇지만 단기적으로 에너지가격의 상승을 감수하더라도 DSM 프로그램비용을 자본화해 나감으로써 점진적으로 가격상승요인을 흡수하고 효과적인 에너지소비의 절약을 통하여 국민경제의 에너지비용을 줄여나갈 수 있는 종합적인 에너지대책이 마련되어야 할 것이다.

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A Study on the Improvement Model of Document Retrieval Efficiency of Tax Judgment (조세심판 문서 검색 효율 향상 모델에 관한 연구)

  • Lee, Hoo-Young;Park, Koo-Rack;Kim, Dong-Hyun
    • Journal of the Korea Convergence Society
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    • v.10 no.6
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    • pp.41-47
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    • 2019
  • It is very important to search for and obtain an example of a similar judgment in case of court judgment. The existing judge's document search uses a method of searching through key-words entered by the user. However, if it is necessary to input an accurate keyword and the keyword is unknown, it is impossible to search for the necessary document. In addition, the detected document may have different contents. In this paper, we want to improve the effectiveness of the method of vectorizing a document into a three-dimensional space, calculating cosine similarity, and searching close documents in order to search an accurate judge's example. Therefore, after analyzing the similarity of words used in the judge's example, a method is provided for extracting the mode and inserting it into the text of the text, thereby providing a method for improving the cosine similarity of the document to be retrieved. It is hoped that users will be able to provide a fast, accurate search trying to find an example of a tax-related judge through the proposed model.

A Study on Taxation Electronic Commerce (전자상거래의 조세정책에 관한 연구)

  • Kim, Ju-Taek
    • Korean Business Review
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    • v.15
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    • pp.59-78
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    • 2002
  • It is only 9 to 10 years since the use of internet became commercial. But electronic commerce is now a familiar form of commercial transaction. Though the ratio of electronic commerce compared to total commercial transaction is still low, it is certain that electronic commerce will be the major form of transactions in the future. In July 1, 1997, United States made a public "A Framework for Global Electronic Commerce" to set up Internet to be a duty free zone and declared to play the trigger role in getting the international discussion of "A Framework for Global Electronic Commerce". In July 8, 1997, EU also adopted "Bonn Declaration"-minimizing government regulations and imposing no new tax on electronic commerce. Focusing the international trend, we need to develop the tax policy that is suitable for our country situation as soon as we can. To be able to do that, we must make an endless effort like selecting professionals, making new administrative part and supporting the research.

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Case Study for Increasing the Learning Effect In Cyber Lecture (사이버 강좌에서 학습 효과를 높이기 위한 사례 연구)

  • Um, Jong-Seok;Cho, Sae-Hong
    • Journal of Korea Multimedia Society
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    • v.16 no.10
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    • pp.1230-1237
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    • 2013
  • Cyber lectures were expected to replace the traditional classroom lecture, yet they were criticized due to the inefficiency. With educational technology supplemented, cyber lectures have improved their efficiency through the coherence of superior planning ability and improvement in computer and network technology. This paper's purpose is to understand the factors that improve educational efficiency of cyber lectures. Cyber lecture for IT subject for software practice is created to test the educational efficiency as lecture on theories will not distinctively show the lecture efficiency. The survey was conducted to students and statistical analysis was done on collected data to analyze the factors that influence educational efficiency of created lecture.

Tax Judgment Analysis and Prediction using NLP and BiLSTM (NLP와 BiLSTM을 적용한 조세 결정문의 분석과 예측)

  • Lee, Yeong-Keun;Park, Koo-Rack;Lee, Hoo-Young
    • Journal of Digital Convergence
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    • v.19 no.9
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    • pp.181-188
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    • 2021
  • Research and importance of legal services applied with AI so that it can be easily understood and predictable in difficult legal fields is increasing. In this study, based on the decision of the Tax Tribunal in the field of tax law, a model was built through self-learning through information collection and data processing, and the prediction results were answered to the user's query and the accuracy was verified. The proposed model collects information on tax decisions and extracts useful data through web crawling, and generates word vectors by applying Word2Vec's Fast Text algorithm to the optimized output through NLP. 11,103 cases of information were collected and classified from 2017 to 2019, and verified with 70% accuracy. It can be useful in various legal systems and prior research to be more efficient application.

An Analysis of Service Logic Program Generation Using Service Creation Environment (서비스개발환경을 이용한 서비스로직 프로그램 생성 방법에 관한 연구 동향 분석)

  • Shin, Y.M.;Choi, J.H.;Cho, S.H.
    • Electronics and Telecommunications Trends
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    • v.10 no.3 s.37
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    • pp.47-56
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    • 1995
  • 통신 산업이 발전함에 따라 고객의 서비스에 대한 요구가 점차 다양해 지고 있다. 그러나 서비스 소프트웨어가 지니고 있는 난해한 구조와, 기존의 서비스 개발 방법이 지나는 시간과 경비 과다 지출이라는 비효율성으로 인하여, 서비스의 신속한 개발과 도입이 늦추어지고 있다. 따라서 고객의 다양한 요구에 신속하게 부응하기 위하여, 서비스 개발환경이라는 개념이 등장하였다. 본 고에서는 서비스 개발 환경의 기본 개념과 서비스 로직 프로그램 생성 방법에 대한 사례를 서술하고, 이들을 비교 분석하였다.

The Economic Effects of Tax Incentives for Housing Owners: An Overview and Policy Implications (주택소유자(住宅所有者)에 대한 조세감면(租稅減免)의 경제적(經濟的) 효과(效果) : 기존연구(旣存硏究)의 개관(槪觀) 및 정책시사점(政策示唆點))

  • Kim, Myong-sook
    • KDI Journal of Economic Policy
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    • v.12 no.2
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    • pp.135-149
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    • 1990
  • Housing owners in Korea have a variety of tax advantages such as income tax exemption for the imputed rent of owner-occupied housing, exemption from the capital gains tax and deduction of the estate tax for one-house households. These tax reliefs for housing owners not only conflict with the principle of horizontal and vertical equity, but also lead to resource misallocation by distorting the housing market, and thus bring about regressive distribution effects. Particularly in the case of Korea with its imperfect capital market, these measures exacerbate the inter-class inequality of housing ownership as well as inequalities in wealth, by causing the affluent to demand needlessly large housing, while the poor and young experience difficulties in purchasing residential properties. Therefore, the Korean tax system must be altered as follows in order to disadvantage owner-occupiers, especially those owners of luxury housing. These alterations will promote housing-ownership, tax burden equity, efficiency of resource allocation, as well as the desirable distribution of income. First, income tax deductions for the rent payments of tenants are recommended. Ideally, the way of recovering the fiscal equivalence between the owner-occupiers and tenants is to levy an income tax on the former's imputed rents, and if necessary to give them tax credits. This, however, would be very difficult from a practical viewpoint, because the general public may perceive the concept of "imputed rent" as cumbersome. Computing the imputed rent also entails administrative costs, rendering quite reasonable, the continued exemption of imputed rent from taxation with the simultaneous deduction in the income tax for tenants. This would further enhance the administrative efficiency of income tax collection by easing assessment of the landlord's income. Second, a capital gains tax should be levied on the one-house household, except with the postponement of payments in the case that the seller purchases higher priced property. Exemption of the capital gains tax for the one-house household favors those who have more expensive housing, providing an incentive to the rich to hold even larger residences, and to the constructors to build more luxurious housing to meet the demand. So it is not desirable to sustain the current one-house household exemption while merely supplementing it with fastidious measures. Rather, the rule must be abolished completely with the concurrent reform of the deduction system and lowering of the tax rate, measures which the author believes will help optimize the capital gains tax incidence. Finally, discontinuation of the housing exemption for the heir is suggested. Consequent increases in the tax burden of the middle class could be mitigated by a reduction in the rate. This applies to the following specific exemptions as well, namely, for farm lands, meadows, woods, business fields-to foster horizontal equity, while denying speculation on land that leads to a loss in allocative efficiency. Moreover, imperfections in the Korean capital market have disallowed the provision of long term credit for housing seekers. Remedying these problems is essential to the promotion of greater housing ownership by the low and middle income classes. It is also certain that a government subsidy be focused on the poorest of the poor who cannot afford even to think of owning a housing.

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Design of Optimized Fuzzy PI Controller for Constant Pressure Control (정압제어를 위한 최적 Fuzzy PI 제어기 설계)

  • Jo, Se-Hee;Jung, Dae-Hyung;Oh, Sung-Kwun;Kim, Hyun-Ki
    • Proceedings of the KIEE Conference
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    • 2011.07a
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    • pp.1950-1951
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    • 2011
  • 본 논문에서는 요구되는 성능을 만족시키는 최적 Fuzzy PI 제어의 정압제어로의 효율적인 적용 및 성능 향상을 위하여 유전자 알고리즘(GA: Genetic Algorithm)을 이용한 제어 설계 방법을 제시 한다. PID제어기는 이해가 쉽고 구조가 간단하여, 실제 구현이 용이하여 공정 산업분야에서 가장 널리 사용되고 있는 제어기 이다. 따라서 단일 입 출력 선형 시스템 에서는 우수한 성능을 보이나 동적 시스템, 고차 시스템 및 수학적 모델 선정이 어려운 시스템에서는 비효율 적이다. 반면, Fuzzy 제어기는 인간의 지식과 경험을 이용한 지적 제어방식으로 IF-THEN형식의 규칙으로부터 제어 입력을 결정하는 병렬형 제어기이다. 이는 과도상태에서 큰 오버슈트 없이 설정치에 도달하게 하는 속응성과 강인성이 좋은 제어기법으로 비선형성이 강하고 불확실하며 복잡한 시스템을 쉽게 제어 할 수 있다는 장점을 지닌다.

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