• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.175-182
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• 2021

The purpose of this study is to propose policy implications for improving the efficiency of corporate income tax management in Vietnam, by analyzing the study factors affecting the efficiency of corporate income tax management (evidence from Mekong Delta provinces, Vietnam). This study used a primary data collection method and collected data of 329 enterprises, including 49 joint-stock companies and 280 limited liability companies in 3 provinces - Tra Vinh province, Soc Trang province, and Ben Tre province. By using the binary regression method, the author discovered eight factors affecting the efficiency of corporate income tax management in the Mekong Delta region such as the time of operation of the enterprises, type of business, gender, business results, tax amount temporarily paid, compliance with tax policies, business scale, and tax debt ratio. From the above research results, the author proposes policies to support Tax Departments to improve the efficiency of corporate income tax management in the Mekong Delta region in the future. These policies include - for further promoting the tax policy propaganda to enterprises, tax authorities need to promptly handle tax arrears, enhance the inspection of tax debt enterprises, and focus on the business models, gender, age of the business owners, etc.

• The Journal of Asian Finance, Economics and Business
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• 제7권2호
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• pp.53-64
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• 2020

We provide one of the first investigation on the impact of the degree of total leverage to the dividend policy of bank. We use a large sample of US bank holding companies from 2000:Q1 to 2017:Q4 to shed light our research question. Our empirical analysis provides consistent evidence that banks with high degree of total leverage (i.e. banks with a relatively high fixed-to-variables costs) are less likely to pay dividends, and they spend a lower fraction of incomes to pay back shareholders, suggesting a higher conservatism in dividend policy of banks subject to high degree of total leverage. The evidence remains unchanged with alternative econometric approaches, alternative measures of dividend policy and degree of total leverage. We further document that this higher conservatism is strengthened for a sample of banks with low franchise value during the financial crises. Our result suggests that the conservatism in dividend policy of banks with high degree of total leverage seems to be related to the precautionary motives aimed at preserving corporate resources under financial distress. Our study contributes to the literature of cost structure and dividend policy by pointing out that the impacts of the degree of fixed-to-variable expenses to dividend policy are extended to the case of banks.

• 한국콘텐츠학회논문지
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• 제12권1호
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• pp.275-298
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• 2012

전시컨벤션산업은 고부가가치 서비스산업으로서 고용을 창출하고, 지역 경제를 활성화시키며, 외화획득과 세수증대를 가져올 뿐만 아니라, 개최지역의 국제적 인지도 향상과, 이미지를 개선시켜 해당 지역의 발전에 순기능 역할을 한다. 따라서 본 연구에서는 이러한 환경 속에서 전시컨벤션산업에 종사하는 기업들(원청업체)이 전시컨벤션산업의 여러 분야에 활용하고 있는 아웃소싱 업체 및 조직원의 서비스품질이 이를 활용하는 기업들(원청업체)의 기업성과 및 고객만족에 미치는 영향을 살펴보았다. 실증연구를 위한 모집단은 서울, 경기, 충남지역 기업 중 여러 산업분야에 아웃소싱을 활용하여 전시회 혹은 컨벤션에 참여한 기업들의 임직원 350명을 대상으로 설문조사를 실시하여 성실하게 응답한 267매를 통계조사에 활용하였고 자료 분석은 데이터 코딩과 클리닝 과정을 거쳐 SPSS 20.0 통계패키지를 사용하였다. 이를 통해 전시컨벤션 산업에 있는 여러 기업들이 주요 핵심 업무를 담당하고 있는 직원들을 제외하고는 거의 아웃소싱업체에 의뢰하여 각종 전시회, 회의 및 관련 프로그램 등을 진행하고 있고 아웃소싱 인력이 전시컨벤션산업의 행사접점에 위치하여 있어 아웃소싱업체 및 종업원의 서비스 품질이 기업의 성과와 고객만족에 미치는 영향이 클 수밖에 없으므로 이러한 서비스품질의 주요 결정요인 및 중요성을 알아보았고 원청업체와 아웃소싱 업체, 그리고 근무지회사가 아웃소싱의 서비스품질을 효과적으로 관리하기 위한 방안을 모색하였다.

• 경영과정보연구
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• 제30권3호
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• pp.169-190
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• 2011

본 연구의 목적은 내부회계관리제도의 취약점이 회계이익과 과세소득의 차이(BTD)에 반영되는지를 살펴보고자 하는 것이다. 즉, 경영자가 기회주의적인 이익조정을 하더라도 취약한 내부통제는 이를 방지하거나 적발하지 못함으로서 결국 경영자는 재무보고이익을 증가시킬 뿐만아니라 효율적인 세무전략을 취함으로써 회계이익과 과세소득의 차이(BTD)에도 영향을 미치는 지를 살펴보고자 하는 것이다. 분석 결과, 내부회계관리제도의 중요한 취약점을 보고한 기업일수록 BTD가 큰 것으로 나타났다. 이것은 취약한 내부통제를 가진 기업일수록 경영자의 기회주의적인 회계선택에 대한 재량권이 커지게 되고 이것은 BTD에도 영향을 미쳐 결국 세무상의 이익에도 영향을 미칠 수 있다는 것을 의미한다. 결국, BTD도 재량적 발생액에 추가하여 경영자의 이익조정의 대용치로 이용될 수 있으며 나아가 세무당국의 입장에서도 취약한 내부통제에 대해 고려하여야 한다는 것을 의미할 수 있다. 결국 내부통제 실패는 투자자나 채권자뿐만 아니라 과세당국에도 영향을 미칠 수 있는 문제이며 기업의 더욱 효율적인 내부통제제도를 구축이 결국 건전한 지배구조와 직결되어 있음을 다시 한번 강조한다 할 수 있다.

• 가족자원경영과 정책
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• 제21권4호
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• pp.1-15
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• 2017

The purpose of this study was to identify the effect of satisfaction with the marriage support policy on marriage intention among unmarried employed men and women. The study subjects included 300 unmarried working men and women aged over 30 years residing in the Seoul metropolitan area. First, according to the analysis of the subjects' overall tendency towards satisfaction with the marriage support policy and towards marriage intention, the marriage support policy gained the highest level of support in relation to housing for newlywed couples, which scored 3.29 (sd=.93), followed by improvements in corporate and family culture for the purposes of work-family compatibility at 3.24 (sd=.95), wedding loans at 3.18 (sd=1.01), and the paid leave system for marriage preparation at 3.12 (sd=.88). These variables scored slightly higher than the median 3 points. Conversely, satisfaction with the availability of marriage-related information and the provision of opportunities for dating scored 2.65 (sd=.88) and 2.78 (sd=.80), respectively, both of which were slightly lower than the median of 3. The overall mean score for satisfaction with the marriage support policy was 3.03 (sd=.95), which was slightly higher than the median of 3. In regards to marriage intention, the score was 3.32 (sd=1.15) points out of a perfect score of 5, which was slightly higher than the median. This indicated a slightly higher level in terms of the subjects' intention to marry. Second, a hierarchical regression analysis was performed to identify the effect of satisfaction with the marriage support policy on marriage intention among unmarried employed adults. Sociodemographic variables were entered as control variables in the regression at the first stage, and variables relating to satisfaction in a family-friendly social environment were entered at the second stage. When gender, age, educational level, monthly income, period of employment, working hours, and type of employment were inserted in the first stage of regression as control variables, gender, monthly income, period of employment, and type of employment were found to have a significant effect on marriage intention. Marriage intention was found to be greater in unmarried men with higher monthly incomes and longer periods spent working, and in unmarried working men and women engaged in tenured employment work. When variables relating to satisfaction with the marriage support policy were inserted in the second stage of regression, gender, monthly income, type of employment, and satisfaction with direct marriage support had significant effects on marriage intention. It was found that marriage intention was greater in unmarried men whose monthly income was higher, whose employment type was tenured work, and who showed greater satisfaction with direct marriage support.