• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.201-210
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• 2020

This study aimed to analyze the influence of the industrial growth and the effect on government tax potential of the South Sulawesi Province. The growth of the tax object affects government tax potential of South Sulawesi Province. Environmental resources affect government tax potential of the province. The study used multiple linear regressions on primary data. The population consisted of all officers and staff involved in regional work units. Revenue Service area in South Sulawesi Province counts 630 employees. The sampling method is purposive sampling random carried out based on specific objectives. The respondent qualifications are taken from the Technical Implementation Unit Office and the Department of Revenue. The number of respondents is 96 from the Head of UPTD and three of them are related with tax Section Chief Officer. The results showed that industrial growth has a significant and positive effect on the potential increase in tax of South Sulawesi. Growth in tax object significantly affects the potential increasing tax of South Sulawesi. Environmental resources significantly affect the potential Increase in tax. Practical recommendations for local government is to enhance tax potential, reduce bureaucracy in industrial licensing, and facilitate local farmers to get involved in economic contributions.

• Journal of Applied Tourism Food and Beverage Management and Research
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• v.13 no.1
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• pp.81-110
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• 2002

The temporary tax deduction on investment cutting the corporate income tax within 10% of the amount of investment is aimed at stimulating the investment for economic activity. 25 business sectors are applied to this tax law and in tourism, the accommodation registered by tour promotion law and international convention plan business belong to it. I'd like to mention the problem of the temporary tax deduction on investment amount for hotels and suggest better solutions. This tax law is so temporary applied that we shouldn't get tax deduction after June 30, 2002. So, we can't get income tax deduction on the investment out of the available period. And further more this tax law has a rule not real investment but solely new project investment for hotels. There are numbers of difference between real investment and new project investment. The amount of investment is based on an object of acquisition taxation. And also there are numbers of difference between real investment and an object of acquisition taxation. For example, landscape construction is a great part of hotel construction but it's not an object of acquisition taxation. For running hotel business, we also need lots of equipments such as linens utensils for restaurant and decorations for hotel interior. But these are also excluded from this tax law. As you know, these equipments can be regarded as product equipments in manufacture industry. Therefore we should take the specificity of hotel investment into consideration and expand the role of the temporary income tax deduction on investment amount for hotels.

• The Journal of Fisheries Business Administration
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• v.43 no.1
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• pp.49-61
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• 2012

The tax exemption oil for fishery is expecting that the use of oil is gradually decreasing according to the environmental change such as reductions of vessel force caused by an upswing of oil prices and reduction of fishing vessels in the recent. Such reductions in the tax exemption oil amount have a negative effect on the tax exemption oil business and the fishery infrastructure. This paper studied to provide the basic data for a stable supply thorough the facts affected in the use of the tax exemption oil and the prediction for the use of the tax exemption oil in future. This analysis drew a estimation method by Cochrane-Orcutt repeated proceeding model with an object main factors such as a price of tax exemption oil and vessel force and international oil prices and exchange rates. And this analysis also drew the use of a tax exemption oil by 2000 after set up the scenario using an estimation method drawn. For the use of the estimated tax exemption oil analyzed to decrease within about 81 percent of the present(2020), It should be considering a stability plan for tax exemption oil for fishery in future.

• 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.

• Journal of the Korean Society of Hazard Mitigation
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• v.10 no.1
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• pp.57-63
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• 2010

Central government moves welfare, education, and public fire service that need a lot of budget to local governments. But, central government don't give a enough finance support to local governments to implement those services. Therefore, local government suffer from the financial pressure. Fire service is supplied by province government in Korea. Public facilities tax is an object tax for fire service in province government. But, since total revenue of public facilities tax is just about 30% of fire service budget, the financial pressure of local governments has been increasing and the fire services could not been improved comparing with the increasing demands for the services. The purpose of this article is to examine a stable tax system for fire service. To do so, this study analyzes the fire public service budget, finds out some problems, and compares with developed countries to solve these problems.

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

• Journal of Navigation and Port Research
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• v.26 no.2
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• pp.167-175
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• 2002

Busan Port which is the representative social overhead capital facilities for international trade of goods has need the driving force for economic development in Korea. Therefore, the central government should play the major role in building a rear road to Busan Port in order that it may function as a moor port of Northeastern Asia through the systemization of mutual assistance among connected facilities, completely equipped with port-related facilities befitting to the principal port of imports and exports. In this study, the validity of container tax is being examined, analyzing container tax which is considered as an obstacle to the development of Busan Port and its purpose, and grasping the present conditions by the realistic speculation on container tax issues and its abolition. First, the port rear road as a social overhead capital facilities, which connects port and expressway, should be considered as part of port, and port is social overhead capital invested by government. Second, the Busan City imposes taxes on container. As a result, a shipper and a shipping company are paying a double charge by paying container tax with port dues. Third, Empty container and Tranship container are the factor of Busan city traffic jam but their was excluded from container tax. This is deviate from equilibrium of the tax object. Forth, it has bad influence upon the competitiveness of Busan Port as Northeastern logistics base, as other ports who are competing with Busan Port like china, Taiwan, Japan's port make their competitiveness strong by decreasing the cost of port dues.

• Management & Information Systems Review
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• v.29 no.3
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• pp.71-96
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• 2010

This article firstly reviewed Permanent Established(PE) concept of OECD and UN model tax treaty and compared it with that of Korean Corporate Income Tax Law(CITL). The various factors regarding profit like ways of deciding the local source profit, scope and calculation method which will be imputed to PE were also reviewed. Based on above, standard PE judgement basis and calculation method of local source profit were also studied by using actual cases in foreign corporation which performs plant construction & sales in Korea. Accordingly to properly solve the conflict regarding international tax and to protect the tax authority against the foreign corporation in Korea, by standing on equality, I now propose followings for the better concept of PE in Korea. Firstly, the article that a building site or construction or installation project constitutes a PE only if it lasts more than 6 months should be modified to reflect OECD model convention's criteria of 12 months. Second, the scope of 'subordinate attorney' which is regarded as PE under CITL is now including 'holding-delivery attorney', 'order attorney', and 'assurance attorney' as well as 'contract attorney'. This is overly limit the activities of foreign corporation. It had better be loosened only to include 'contract attorney' as OECD provisions. Third, the CITL limits the cases of preparatory and/or auxiliary place which is not regarded as PE, thus limit the foreign corporations' business by expanding the concept of PE. This had better be eased. Fourth, in deciding the amount of local source profits, the CITL stipulates to split the profits by the relevant contribution of transaction parties through 'profit split method'. To solve the conflict, the ways of profit split must be better clarified through providing object and detailed standard and basis.

• International Journal of Computer Science & Network Security
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• v.22 no.5
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• pp.284-288
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• 2022

The article analyzes the regulations of current criminal law, which ensures the protection and protection of information relations, offers the optimal model of the system of norms of the Criminal Code of Ukraine, which establishes liability for violation of information. The subject of the article is protected information, which should include information or data, the procedure for access to and distribution of which, regardless of the method of submission, storage or organization, are subject to legal regulation in accordance with laws and regulations. For the purposes of criminal law, information as an object of criminal law protection should be classified on the following grounds: depending on the content: personal or family secrets; information constituting a state secret; data included in the official secret; information that constitutes a professional secret; information that constitutes a commercial, tax, banking secret, and, depending on the medium - documented and undocumented.

• Management & Information Systems Review
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• v.13
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• pp.99-125
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• 2003

The purpose of this study is to improve local government accounting system for value creation. In order to achieve this object: First, improvement of public finance policy can be obtained through connection of policy and estimate, and evaluation of soundness and rationality of tax system. Second, innovation of appropriation is achieved through effective division of cost, efficient division of budgetary resources and perfect accrual accounting. Third, a performance report must include accurate performance measures and performance indicators, for its effect is linked to public finance policy. Fourth, general principles of local government accounting must include significance, reliability, consistency with user concepts, relevance, understandability and comparability for financial reports.