• 대한조선학회논문집
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• 제60권2호
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• pp.86-94
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• 2023

Tonnage taxation has contributed to developing the Korean maritime industry through tax relief for shipping companies. The current tonnage taxation relies on the net tonnage as an earning-capacity indicator in a merchant ship. Although the tonnage tax accords with horizontal equity, it does not match vertical equity because of the different taxable capacities of an individual company. Nowadays, maritime transport uses a dedicated vessel, and each shipping freight embeds a different value of time. It means the tonnage taxation regime should consider the added value of each shipping freight. Meanwhile, as the environmental regulations led by the International Maritime Organization are being strengthened, the Korean merchant fleet must be eco-friendly soon after. This study explores the alternative to renewing tonnage taxation by utilizing the Greenship certification and considering the ability-to-pay principle. Because the Greenship certification scheme encourages shipping decarbonization, maritime transport by a certified ocean-going vessel comes to be treated as an activity for the green economy. Special taxation for the green economy may contribute to shipping sustainability and market competitiveness.

• 산학경영연구
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• 제19권2호
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• pp.1-21
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• 2006

양도소득세의 문제점과 개선방안을 정책수단과 소득세제로 구분하여 연구한 결과는 다음과 같다. 첫째, 납세의무자가 자신이 계산하여 납세액을 명확히 알 수 있도록 현 과세표준계산구조와 세율을 단순화 할 필요가 있다. 둘째, 1세대 1주택 비과세 원칙과 조세특례제한법 등의 감면 사항이 다양한 것은 공평과세를 저해할 수 있다. 그리고 1세대 1주택 비과세제도는 실지거래가액제도를 위협하는 요소를 갖고 있어 원칙적 과세 및 소득공제제도로 전환될 필요가 있다. 더불어 거주기간요건을 전반적으로 포함시켜야 할 것이다. 셋째, 양도차익 산정과 관련하여 현 기준시가제도는 조세원칙인 실질과 세와 근거과세 및 공평과세에 위반되므로 실지거래가액 산정방식으로 전환되어야 한다. 그러나 현 체계의 정비 없이 성급하게 실시된다면 더 큰 혼란을 일으킬 것이다. 따라서 과도기적인 헌 상황에서 다음과 같은 정비가 필요하다. (1) 현 검인계약서가 제 기능을 갖지 못하므로 획기적 개정이 없다면 폐지하는 편이 좋을 것이다. (2) 실지거래가액 노출에 방해가 되고 있는 1세대 1주택 비과세제도를 소득공제제도로 전환하고 취득자와 양도자의 통모를 방지할 수 있도록 취득세를 인하하고 등록세를 실가비용으로 한정하는 세제개편이 필요하다. (3) 위와 같은 제도를 정착시키기 위해 국세청 지방자치단체 및 금융당국은 양도소득세 부정신고행위를 추적하기위하여 부정행위의혹자에 한하여 금융추적권을 행사하도록 권한을 강화해야 한다. 또한 제반 금융실명제의 정착이 무엇보다 중요할 것이다.

• 사회복지연구
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• 제47권4호
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• pp.217-254
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• 2016

본 연구는 조세구조에 주목하여, 재정적으로 지속가능한 복지국가의 제도적 특성을 규명하는 것을 목적으로 한다. 분석에서는 복지국가의 재정적 지속가능성이 복지지출에 영향을 미치는 것은 물론 장기적으로 복지지출에 영향을 받을 수도 있으므로, 복지국가의 재정적 지속가능성과 복지지출 수준을 각각의 종속변수로 하는 동시방정식 모형(3단계 최소제곱법 활용)을 추정한다. 분석 결과, 대체로 조세부담 수준을 높이는 것은 복지국가의 재정적 지속 가능성에 정적 영향을 미친다. 반면에, 능력자 부담 원칙과 관련해, 과세원 간의 격차가 확대되는 것은 복지국가의 재정적 지속가능성을 저해한다. 수익자 부담 원칙 차원에서 사회보장기여금과 민간기여의 확충은 복지국가의 재정적 지속가능성 제고에 긍정적으로 기여하는 바 사회보장재원을 다원화하는 것이 장기적으로 복지국가의 재정적 지속가능성 확보에 긍정적인 영향을 할 수 있다.

• 한국조리학회지
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• 제7권2호
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• pp.25-48
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• 2001

Since 1998 IMF economic crisis, hotel companys have made an operation innovation in generally to reinforce a competitive power. Never ther less, a structural depression with high expense of costs-low degree of efficiency and high price of commodities-low degree of growth during the last few years. And hotel companys were doing endeavor for conquer this depression with reshuffle of the personnal system and that systematizing an enterprise and production control. Hotel has more increase personnel expenses percents than increase sold price percents so that hotel reducing cook and as result, hotel has a problem from production selling of foodservice because that is insufficient of cook man power. On studying this research, an importancy of cusine department in inquire hotel and an efficiency man power control of cusine department influence on hotel marketing were made use of analysis for hotel kitchen management. The result of this study is like that. First, the quality of a hotel employee is directly related to that of hotel service, which is functioned as a principle factor on which success or failure of tie hotel very largely depends, Second, fair evaluation of merits. Third, cognition for job as expert. Fourth, the roles and competences of the employees were affected much by the inner or outer environmental changes surrounding the hotel enterprises. Fifth, do not underestimate an intelligent ability and will power of employee, and hotel company have to manage that the employees consult themselves about their things of department and improve with the master sense for job. Sixth, pay increase and intensive system. This system can raise the will to achievement for employee's job, and company can get many benefits from government. Seventh, the employees should be encouraged to have memberships of academic organizations, to actively participate in academic meetings, workshops, conferences, and forums in the area of job performance.

• 한국조리학회지
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• 제10권2호
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• pp.149-168
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• 2004

Nevertherless, a structural depression with high expense of costs-low degree of efficiency and high price of commodities-low degree of growth during the last few years. And hotel companys were doing endeavor for conquer this depression with reshuffle of the personnal system and that systematizing an enterprise and production control. Hotel has more increase personnel expenses percents than increase sold price percents so that hotel reducing cook and as result, hotel has a problem from production selling of food service because that is insufficient of cook man power. On studying this research, an importancy of cusine department in inquire hotel and an efficiency man power control of cusine department influence on hotel marketing were made use of analysis for hotel kitchen management. The result of this study is like that. First, the quality of a hotel employee is directly related to that of hotel service, which is functioned as a principle factor on which success or failure of the hotel very largely depends. Second, fair evaluation of merits. Third, cognition for job as expert. Fourth, the roles and competences of the employees were affected much by the inner or outer environmental changes surrounding the hotel enterprises. Fifth, do not underestimate an intelligent ability and will power of employee, and hotel company have to manage that the employees consult themselves about their things of department and improve with the master sense for job. Sixth, pay increase and intensive system. This system can raise the will to achievement for employee's job, and company can get many benefits from government. Seventh, the employees should be encouraged to have memberships of academic organizations, to actively participate in academic meetings, workshops, conferences, and forums in the area of job performance.