• Title/Summary/Keyword: Factors on Government

Search Result 2,693, Processing Time 0.033 seconds

Media Scholars and Power: The politicized intellectuals hanging on the dangerous rope (언론학자와 권력: 정치화된 지성의 위험한 줄타기)

  • Choi, Nakjin;Kim, Sunghae
    • Korean Journal of Legislative Studies
    • /
    • v.22 no.2
    • /
    • pp.113-156
    • /
    • 2016
  • Media scholars take a lion stake in power circle. Not only do they take a part in media policies but seize prestigious positions like board members in Korea Communication Commission(KCC). Unfortunately, though, little has been known about who they are, what qualifications they have, and whether they meet public interests. This paper attempts to unveil the mechanism of those politicized intellectuals who are specialized on the media. Two categories divided into 'representative' and 'expertise' are employed for this purpose. On the one hand, the representative means the degree of committment into such public services as participation in conferences or non-profit organizations. On the other hand, the number of research articles, books and projects belong to the expertise. Evaluation levels consist of 'excellence, good and average' were allocated to those scholars who are(were) in 'Power Hole,' where decision makings come into being. Some interesting observations were made though this study. First of all, such criteria as representative and expertise vaguely suggested by the laws were hardly fit into those intellectuals, Rarely did they commit into public service let alone showing vigilance in academic activities. Secondly, both ideological loyalty and political activities in line with the government had much to do with taking such positions. Thirdly, not surprisingly, it showed that to graduate from Seoul National University and have Ph.D. degree from U.S.A. was one of the most essential factors. In final, most of them were very good at taking advantage of the press in way of boosting their publicity. To attend at policy making processes either in form of board members or advisers is inevitable for media experts. However, as shown in this study, such qualification of public service and academic eagerness shouldn't be underestimated. Academic integrity not selling intelligence solely for private interests needs to be protected as well. The authors hope this study to provide a valuable opportunity to establish a kind of ethical standards in participating into politics.

A Study on the Current Situation and Direction of Social Work Field Practicum - Focused on Cyber University - (사회복지현장실습교육의 현황과 방향에 관한 연구 -사이버대학교를 중심으로-)

  • Bae, Na-Rae
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.19 no.12
    • /
    • pp.197-211
    • /
    • 2018
  • This is an exploratory study on the status of the social work field practicum at a cyber university. The purpose is to investigate the current situation and improvement plan of the social work field practicum. A qualitative analysis was conducted with 11 professors who have instructed the social work field practicum at cyber universities. The social work field practicum based on the experiences of the professors is investigated, and this paper analyzes the status according to students, schools, practitioners, and institutions. In order to improve the quality of the social work field practicum, factors for improvement were analyzed through the efforts of students, schools, the Korean social workers' association, institutional improvements, and social welfare instructors. The results of the study are as follows. Students, schools, and training organizations should recognize the importance of the social work field practicum and must strive for systematic and consistent education. It is also important to remember that a social worker is not a professional with simple qualifications, but an expert with a philosophy, values, and ideologies. The direction for improvement in the social work field practicum is as follows. When constructing a social welfare curriculum, the school should have a realistic curriculum and teaching method that can enhance the sense of the field. The student should not be qualified as a social worker only as a vague investment for the future, but should have the professional ability to serve clients as a social worker and to give professional help to clients, considering the best welfare service for human beings. Institutions should provide a place for students to integrate theory and practice in vital social welfare experiences as social workers. The Republic of Korea is now facing an age with one million social workers. In order to open the future of social welfare in Korea, we need united endeavors with government that can develop students as pre-social workers and establish universities, institutions, and their systems for a substantial social work field practicum.

Brand Equity and Purchase Intention in Fashion Products: A Cross-Cultural Study in Asia and Europe (상표자산과 구매의도와의 관계에 관한 국제비교연구 - 아시아와 유럽의 의류시장을 중심으로 -)

  • Kim, Kyung-Hoon;Ko, Eun-Ju;Graham, Hooley;Lee, Nick;Lee, Dong-Hae;Jung, Hong-Seob;Jeon, Byung-Joo;Moon, Hak-Il
    • Journal of Global Scholars of Marketing Science
    • /
    • v.18 no.4
    • /
    • pp.245-276
    • /
    • 2008
  • Brand equity is one of the most important concepts in business practice as well as in academic research. Successful brands can allow marketers to gain competitive advantage (Lassar et al.,1995), including the opportunity for successful extensions, resilience against competitors' promotional pressures, and the ability to create barriers to competitive entry (Farquhar, 1989). Branding plays a special role in service firms because strong brands increase trust in intangible products (Berry, 2000), enabling customers to better visualize and understand them. They reduce customers' perceived monetary, social, and safety risks in buying services, which are obstacles to evaluating a service correctly before purchase. Also, a high level of brand equity increases consumer satisfaction, repurchasing intent, and degree of loyalty. Brand equity can be considered as a mixture that includes both financial assets and relationships. Actually, brand equity can be viewed as the value added to the product (Keller, 1993), or the perceived value of the product in consumers' minds. Mahajan et al. (1990) claim that customer-based brand equity can be measured by the level of consumers' perceptions. Several researchers discuss brand equity based on two dimensions: consumer perception and consumer behavior. Aaker (1991) suggests measuring brand equity through price premium, loyalty, perceived quality, and brand associations. Viewing brand equity as the consumer's behavior toward a brand, Keller (1993) proposes similar dimensions: brand awareness and brand knowledge. Thus, past studies tend to identify brand equity as a multidimensional construct consisted of brand loyalty, brand awareness, brand knowledge, customer satisfaction, perceived equity, brand associations, and other proprietary assets (Aaker, 1991, 1996; Blackston, 1995; Cobb-Walgren et al., 1995; Na, 1995). Other studies tend to regard brand equity and other brand assets, such as brand knowledge, brand awareness, brand image, brand loyalty, perceived quality, and so on, as independent but related constructs (Keller, 1993; Kirmani and Zeithaml, 1993). Walters(1978) defined information search as, "A psychological or physical action a consumer takes in order to acquire information about a product or store." But, each consumer has different methods for informationsearch. There are two methods of information search, internal and external search. Internal search is, "Search of information already saved in the memory of the individual consumer"(Engel, Blackwell, 1982) which is, "memory of a previous purchase experience or information from a previous search."(Beales, Mazis, Salop, and Staelin, 1981). External search is "A completely voluntary decision made in order to obtain new information"(Engel & Blackwell, 1982) which is, "Actions of a consumer to acquire necessary information by such methods as intentionally exposing oneself to advertisements, taking to friends or family or visiting a store."(Beales, Mazis, Salop, and Staelin, 1981). There are many sources for consumers' information search including advertisement sources such as the internet, radio, television, newspapers and magazines, information supplied by businesses such as sales people, packaging and in-store information, consumer sources such as family, friends and colleagues, and mass media sources such as consumer protection agencies, government agencies and mass media sources. Understanding consumers' purchasing behavior is a key factor of a firm to attract and retain customers and improving the firm's prospects for survival and growth, and enhancing shareholder's value. Therefore, marketers should understand consumer as individual and market segment. One theory of consumer behavior supports the belief that individuals are rational. Individuals think and move through stages when making a purchase decision. This means that rational thinkers have led to the identification of a consumer buying decision process. This decision process with its different levels of involvement and influencing factors has been widely accepted and is fundamental to the understanding purchase intention represent to what consumers think they will buy. Brand equity is not only companies but also very important asset more than product itself. This paper studies brand equity model and influencing factors including information process such as information searching and information resources in the fashion market in Asia and Europe. Information searching and information resources are influencing brand knowledge that influences consumers purchase decision. Nine research hypotheses are drawn to test the relationships among antecedents of brand equity and purchase intention and relationships among brand knowledge, brand value, brand attitude, and brand loyalty. H1. Information searching influences brand knowledge positively. H2. Information sources influence brand knowledge positively. H3. Brand knowledge influences brand attitude. H4. Brand knowledge influences brand value. H5. Brand attitude influences brand loyalty. H6. Brand attitude influences brand value. H7. Brand loyalty influences purchase intention. H8. Brand value influence purchase intention. H9. There will be the same research model in Asia and Europe. We performed structural equation model analysis in order to test hypotheses suggested in this study. The model fitting index of the research model in Asia was $X^2$=195.19(p=0.0), NFI=0.90, NNFI=0.87, CFI=0.90, GFI=0.90, RMR=0.083, AGFI=0.85, which means the model fitting of the model is good enough. In Europe, it was $X^2$=133.25(p=0.0), NFI=0.81, NNFI=0.85, CFI=0.89, GFI=0.90, RMR=0.073, AGFI=0.85, which means the model fitting of the model is good enough. From the test results, hypotheses were accepted. All of these hypotheses except one are supported. In Europe, information search is not an antecedent of brand knowledge. This means that sales of global fashion brands like jeans in Europe are not expanding as rapidly as in Asian markets such as China, Japan, and South Korea. Young consumers in European countries are not more brand and fashion conscious than their counter partners in Asia. The results have theoretical, practical meaning and contributions. In the fashion jeans industry, relatively few studies examining the viability of cross-national brand equity has been studied. This study provides insight on building global brand equity and suggests information process elements like information search and information resources are working differently in Asia and Europe for fashion jean market.

  • PDF

Jeju Shinyang Fishing Port Remodeling Plan Utilizing Marine Tourism Resources (해양관광자원을 활용한 제주 신양항 리모델링 계획)

  • Kim, Yelim;Sung, Jong-Sang
    • Journal of the Korean Institute of Landscape Architecture
    • /
    • v.44 no.2
    • /
    • pp.52-69
    • /
    • 2016
  • The fishing port was once the foothold of production as well as the stronghold of communities but with the declining of the fishing industry, ports became abandoned space. Jeju Special Self-Governing Province has continued its effort to vitalize marine tourism since 2010. Shinyang Port in particular is designated as a Prearranged Marina Port Development Zone, and planning for the Jeju Ocean Marina City project is underway. Nevertheless, fishing port remodeling projects implemented on Jeju so far have focused only on civil engineering such as renovating old facilities. In addition, most Marina Port Development Projects have been irrelevant to local communities. Leading projects by the local government mostly suffer from a lack of funding, which results in the renovation of old facilities and improper maintenance, while private sector investment projects do not lead to benefit sharing with the community. Shinyang Port, also renovated in 2008, ended up with outer breakwater extension construction that neither solved the fundamental problem of the site nor gave benefits to residents. To arrange a way to solve problems for civil engineering focused development project, improper maintenance, and benefit sharing with community, first, this study proposes a development plan that connects with the outlying areas near the ports. The plan reflects existing topography, Jeju traditional stonewalls, narrow paths on the master plan and programs by reading the regional context. In this way, this paper suggests a space development plan reflecting the local landscape and characteristic factors. Second, it satisfies various needs by using existing and new Marine Tourism Resources. Third, it examines sustainable operation and management measures through residents' participation. The proposal is significant in two key ways: it is a fresh attempt at connecting the fishing port with its outlying areas from a landscape perspective; and it considers environmental, social, economic issues, and suggests participation for local communities. Thus, the model can be used in future fishing-port remodeling plans for revitalizing unused space, including invaluable traditional landscapes, and for boosting the marine-leisure industry.

The Study on Evaluating the Policy Value of Public Projects for Housing Welfare - Focused on the Remodeling Projects for Long Term Rental Housing - (장기공공임대주택의 리모델링을 통한 주거복지 정책사업의 가치평가에 관한 연구)

  • Cho, Yongkyung;Lee, Sangyoub
    • Korean Journal of Construction Engineering and Management
    • /
    • v.15 no.5
    • /
    • pp.82-93
    • /
    • 2014
  • Long Term rental housing, which is supplied for performing housing welfare, has been aging from permanent rental housing. Therefore, variety housing welfare projects are planing and performing for improving aged facilities. However, although every welfare policy are necessary, we have to efficiently allocate and commit the funds, because the fund and resources is limited. And there is required the feasibility study before performing public project for housing welfare, because it needs large amount of financial supports by government. Meanwhile, because most of existed studies are focused on guide development, it has limitation to apply the result of existed studies in this study, which considers public remodeling project for housing welfare. But in reality, public project is been decided by willing of policy decision-maker. Therefore, in this study, we suggest the evaluation method of policy value for two alternatives(remodeling and maintain) of a aged long term rental housing. To extract the attributes of policy value, we considered categorized items of preliminary feasibility study. Through extracting attribute factors of policy value for aged long term rental housing, we can calculate the policy value of remodeling and maintain alternatives by using MAUT. As a result of analysis, we can find that the utility value of remodeling is 0.6161 and the utility value of maintain is 0.2461 and also the utility of remodeling is higher than utility of maintain. Therefore, when we plan the public projects for performing housing welfare, we can choose remodeling alternative rather than maintain alternative using quantitive data.

Development of Traffic Accident frequency Prediction Model by Administrative zone - A Case of Seoul (소규모 지역단위 교통사고예측모형 개발 - 서울시 행정동을 대상으로)

  • Hong, Ji Yeon;Lee, Soo Beom;Kim, Jeong Hyun
    • KSCE Journal of Civil and Environmental Engineering Research
    • /
    • v.35 no.6
    • /
    • pp.1297-1308
    • /
    • 2015
  • In Korea, the local traffic safety master plan has been established and implemented according to the Traffic Safety Act. Each local government is required to establish a customized traffic safety policy and share roles for improvement of traffic safety and this means that local governments lead and promote effective local traffic safety policies fit for local circumstances in substance. For implementing efficient traffic safety policies, which accord with many-sided characteristics of local governments, the prediction of community-based traffic accidents, which considers local characteristics and the analysis of accident influence factors must be preceded, but there is a shortage of research on this. Most of existing studies on the community-based traffic accident prediction used social and economic variables related to accident exposure environments in countries or cities due to the limit of collected data. For this reason, there was a limit in applying the developed models to the actual reduction of traffic accidents. Thus, this study developed a local traffic accident prediction model, based on smaller regional units, administrative districts, which were not omitted in existing studies and suggested a method to reflect traffic safety facility and policy variables that traffic safety policy makers can control, in addition to social and economic variables related to accident exposure environments, in the model and apply them to the development of local traffic safety policies. The model development result showed that in terms of accident exposure environments, road extension, gross floor area of buildings, the ratio of bus lane installation and the number of crossroads and crosswalks had a positive relation with accidents and the ratio of crosswalk sign installation, the number of speed bumps and the results of clampdown by police force had a negative relation with accidents.

An Analysis of Determinants of Smoking and Drinking of Community people in Rural area (농촌주민의 흡연 및 음주 실태와 이에 영향을 미치는 요인분석)

  • 남철현
    • Korean Journal of Health Education and Promotion
    • /
    • v.6 no.1
    • /
    • pp.48-59
    • /
    • 1989
  • The study was designed. to analyse the factors effecting to smoking and drinking of community people in rural area. The study has been surveyed through interviews by trained college students for 1,846 residents who live in rural area(Eup or Myun office is located)for 20days(from 3rd. to 22M. in August, 1988) The summary and conclusions are as follows. 1. The number of answers on the questionaires was 1846. And the percent of man was 55.7 %(woman 44.3 %). Among age group 20-29 years group with 30.4 % was larger than any other group. Anaverage age of answers was 38.6 years. 2.In the period of residence, 21.5 % of the residents lived within 5 years(This group was larger than any other group). In occupations, workers in agriculture and fishing was more than other job occupants. In education, the percent of high school graduates was 44.0 %(higher than any other group) 3.The smoking rate of rural residents was 41.8 %and man's smoking rate was 76.0 % (woman's smoking rate was 7.6 %). These rates were higher than the rates in 1985 (The smoking rate of nation was 32.0 %). First of all, woman's smoking rate increased rapidly 4.As for smoking amount, in male 52.8% of smokers smoked a cigarette case (20 cigarettes) in a day, and 16.9 % of smokers smoked more than one cigarette case. In female 42.5 % of woman smokers smoked a half case in a day and the rate of non-smokers diminished to 77.8 % 5.The rate of non-smokers in 21-29 years group was higher than any other group and a smoking rate increased as an age increased. However, a smoking amount decreased as an age increased. This suggests that people are more concerning about their health as their ages increase.. 6.The smoking rate of college graduates was 58.8 %(higher than any other group) and in a smoking amount 36.4 % of college graduates, 29.8 % of high school graduates smoked more than a cigarette case in a day. This shows that people in a higher education group smoke more than those in other groups. 7.As for non-smoking rate, students, service job workers, company employees, and teachers was 54.1%, 43.4%. 40.1% and 39.5%. respectively. As for smoking rate, workers in agriculture and fishing was the highest level of all job employees. Public officers smoked less than the workers in agriculture and the smoking rate of teachers was less than that of public officers. with regard to smoking amount. above one cigarette case in a day was 39.9 % in public officers, 39.2 % workers in agriculture and fishing, 37.9 % in businessmen, 34.2 % in teachers, 31.9 % in service job employees and 31.6 % in a company employees. 8.The variables which had an effect on smoking were sex (B=.1701), job(B=.1688), education(B=.1671), age(B=.1125). These variables were significant in P<0.05 statistically. Explanatory variance level was 19% 9.The drinking rate of community residents was 61.8% and man's drinking rate was 81.7%(woman's drinking rate was 38.9%). As drinking rate 18.0%(the highest rate) of man drinkers drank 3 bottles of beer in a general drinking and 12.1% of them drank more than 10 bottles. 12.1% (the highest rate)of woman drinkers drank 2 cups of beer. The rising rate of woman's drinking of alcohol was remarkable. 10.Each non-drinking rate of age groups was 27.6% (in 20-30 years group), 28.0% (in 30-39 years group), 28.9%(in 40-49 years group) and 32,6%(in 50-59 years group), 10,7%(the highest rate) of 20-29 and 30-39 years groups drank above 3 bottles. 7.5% of 20-29 years group and 7.7% of 30-39 years group drank above 10 bottles. In 40-49 years group, 14.4 % of them drank a bottle and 8.1% of them drank above 10 bottles. In 50-59years group, 14,2% of them drank 2 bottles and 5.3 % of them drank above 10 bottles. This shows that a drinking rate decresed as an age increased. 11.Non-drinking rate was higher as an education level was lower. Each non-drinking rate of non-educated group, elementary school group, middle school group and high school group was 41.0 % of high school graduates and 14.5 % of college graduates drank 3 bottles of beer. 9.7 %(the highest rate) of college graduates drank above 10 bottles, in general drinking. 12.Each non-drinking rate of businessmen, farmers, service job workers, and students was 31.3%, 28.2%, 26.8% and 25.9%. However, Each drinking rate of public officers, company employees and teachers was 73.3 %, 72.2 % and 68.4 %. This tells us that the drinking rate of mental workers is higher than that of physical workers. 14.9 % of farmers and 14.4 % of public officers drank 3 bottles at a time. 10.5 % of teachers and 9.9 % of public officers drank above 10 bottles. 13.The variables which affect on drinking were sex(B=.1545), education(B=.1476), job(B=.1064), and age(B=.1052). These variables were significant in the level of 0.05 % and explanatory variance level was 18 %. 14.Government have to educate people and demonstrate the health hazards caused by smoking and over-drinking. Especially, No-smoking campaign for woman and education not to over drink for professional job workers are necessary.

  • PDF

A Study on the Acceptance of Convergence System of Broadcasting, and Telecommunication, and Their Relative Efficiency Focusing on IPFV (방송과 통신 융합시스템의 수용 및 상대적 효능에 관한 연구: IPTV를 중심으로)

  • Um, Myoung-Yong;Lee, Sang-Ho;Kim, Jai-Beam
    • Asia pacific journal of information systems
    • /
    • v.19 no.3
    • /
    • pp.25-49
    • /
    • 2009
  • Advances in technology have resulted in the emergence of new information systems. The convergence of IT and manufacturing sectors has blurred the boundaries among industries. Also, such convergence has become established as a paradigm to build a new area. Especially the convergence of broadcasting and telecommunication, notably in the case of IPTV (Internet Protocol Television), is among the most salient examples of its kind in recent years as a major case of disruptive technology innovation. Despite its much fanfare, such convergence, however, has not fulfilled the expectation; it has not produced positive economic effects while negatively affecting the growth of IPIV. Stakeholders in and around IPIV including telecommunication companies, broadcasting corporations, and government bodies wish to gain control of IPTV under their wings. IPTV has drifted in the midst of conflicts among the stakeholders in and around IPTV, particularly telecommunication and broadcasting organizations in a broad sense. Our empirical research intends to deal with how audiences accept IPTV and how firms provide IPTV services to utilize their resources. Three research questions in this paper include, first, whether Technology Acceptance Model (TAM) can sufficiently explain the acceptance of IPTV as an information system. The second question concerns with empirically testing the playful aspect of IPTV to increase its audience acceptance. Last, but not least, this paper deals with how firms can efficiently and effectively allocate their limited resources to increase IPTV viewers. To answer those three main questions of our study, we collect data from 197 current subscribers of high speed internet service and/or cable/satellite television. Empirical results show that 'perceived usefulness (PU) $\rightarrow$ Intention to use' and 'perceived ease of use (PEU) $\rightarrow$ Intention to use' are significant. Also, 'perceived ease of use' is significantly related to 'perceived usefulness.' Perceived ease of handling IPTV without much effort can positively influence the perceived value of IPTV. In this regard, engineers and designers of IPTV should pay more attention to the user-friendly interface of IPTV. In addition, 'perceived playfulness (PP)' of IPTV is positively related to 'intention to use'. Flow, fun and entertainment have recently gained greater attention in the research concerned with information systems. Such attention is due to the changing features of information systems in recent years that combine the functional and leisure attributes. These results give practical implications to the design of IPTV that reflects not just leisure but also functional elements. This paper also investigates the relationship between 'perceived ease of use (PEU)' and 'perceived playfulness (PP).' PEU is positively related to pp. Audiences without fear can be attracted more easily to the user-friendly IPTV, thereby perceiving the fun and entertainment with ease. Practical implications from this finding are that, to attract more interest and involvement from the audience, IPTV needs to be designed with similar or even more user friendly interface. Of the factors related to 'intention to use', 'perceived usefulness (PU)' and 'perceived ease of use (PEU)' have greater impacts than 'perceived playfulness (PP).' Between PU and PEU, their impacts on 'intention to use' are not significantly different statistically. Managerial implications of this finding are that firms in preparation for the launch of IPTV service should prioritize the functions and interface of IPTV. This empirical paper also provides further insight into the ways in which firms can strategically allocate their limited resources so as to appeal to viewers, both current and potential, of IPTV.

Studies on the establishment and characteristics of habitat use of muskrat(Ondrtra zibethicus) in South Korea (사향쥐(Ondrtra cuniculus)의 정착 및 서식지 이용에 관한 연구)

  • Kim, Young-Chae;Hong, Sun Hee;Lee, Changwoo;Kim, Areum;Park, Heebok;Park, Su-Gon;Kim, Minhan;Lee, Do-Hun
    • Korean Journal of Environmental Biology
    • /
    • v.38 no.1
    • /
    • pp.1-15
    • /
    • 2020
  • This study was conducted to determine whether invasive muskrats settle in the natural ecosystem of Korea. The study also aimed to provide information on the selection of target areas, basic behavioral characteristics, and habitat use-related data, all of which are essential for effective management strategy establishment and site management. To this end, a trend in international muskrat management was identified to examine the management direction according to the settlement stage. We also secured the location of 72 domestic farmers and classified five regions in Gyeonggi-do, Chungcheongnam-do, Gyeongsangbuk-do, and Sejong Special Self-governing City into regions with high potential for natural leakage to raise the need for a quick survey. We determined that muskrats successfully settled in the natural ecosystem of Korea, based on the fact that we consistently identified a muskrat habitat at the same point for three years, from 2016 to 2018, the age of the captured population was estimated to be 1.2 years, and there had been no additional make-up factors near the habitat since 2012. The muskrats that settled in Korea showed a small home range of 0.0027 ㎢ (MCP 95%) and were estimated to show regular mobility before Spring and Autumn. Also, the areas where the muskrat habitat was observed had a high level of habitat environment disturbance and their ecological and food intake characteristics reflected that disturbance. Muskrat traces were high in hydrophyte vegetation, which can be used as a hideout in open waters and where the growth of both floating leaved plants and floating plants are prevalent. Since international invasive muskrats have already settled in the domestic ecosystem and there is concern about their proliferation in the future, the government must consider a preemptive response and scientific management.

A Study on the Relationship between the Tax Evasion Factors and the Tax Evasion Inclination of Value Added Tax in Korea (부가가치세 포탈요인과 포탈성향에 관한 실증적 연구)

  • Kim, Beom-Jin;Ham, Young-Bok
    • Korean Business Review
    • /
    • v.14
    • /
    • pp.1-30
    • /
    • 2001
  • To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

  • PDF