• Title/Summary/Keyword: Income Tax

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A Study on Strengthening of Health Care Protection and Sustainability Plan (건강보험 보장성 강화 및 지속가능성 제고 방안 연구)

  • Jung, Yong-Ju
    • The Journal of the Korea Contents Association
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    • v.21 no.4
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    • pp.96-110
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    • 2021
  • Korea is faced with the challenge of adapting to the world's fastest - growing low birthrate, aging society, and low growth with low interest rate era. With low fertility and aging population, the factors of financial income of health insurance are decreasing, and the increase of public interest in health, high cost medical technology and the development of medicine are leading to increase expenditure of health insurance. In this study, I will examine the strengthen protection of health insurance, financial stabilization, and fairness of medical care. First, the present status and limitations of health insurance were identified through domestic policy report, domestic and foreign literature, and precedent research. Second, the foreign health insurance policy measures to stabilize the finances were examined separately. Based on this study, in order to maintain sustainable health insurance through reinforcement and financial stabilization of health insurance, the current financial income structure of health insurance must be renovated. It will be necessary to expand government subsidies and discover new tax revenues. In addition, a policy to save finances by reorganizing the medical bill payment system and medical delivery system will also be needed.

Institutional Dynamics of In-Work Poverty Determination: Distributive Process of Labor Markets, Households, and the Welfare State Using Korean Welfare Panel Study, 2008-15 (근로빈곤 결정의 제도 동학: 노동시장과 가구, 복지국가 분배 과정 분석)

  • Ryu, Kirak
    • 한국사회정책
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    • v.25 no.4
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    • pp.71-104
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    • 2018
  • This paper adopts a distributive performance process model of in-work poverty based on labor markets, households, and welfare states and analyzes the 4-11 waves of the Korean Welfare Panel Study during 2008-15. Previous studies on in-work poverty have focused on the definitions and concepts of in-work poverty by analyzing employment and unemployment persistence and repetition dynamics, but rarely paid attention to institutional distributive performance. In this regard, this study preforms a stepwise analysis of labor markets, households, and welfare states as a process of income generation in labor markets, satisfaction of welfare needs and income pooling at households, and deduction of social security contribution and income tax as well as receipt of public transfer income at welfare states. Results of empirical analysis show that in-work poverty had been on increase during 2008-11, followed by a decrease between 2012-15. At labor market stages, full time status had the most prominent impact on in-work poverty process, while status by employment and contract type have generated a huge variation as well. At household stages, household work intensity and number of earners contributed to reduction of in-work poverty, but the relations did not seen to be straightforward. However, welfare state played little role in lifting employees out of in-work poverty. In terms of institutional distributive process, in-work poverty was prevalent in either household-welfare state stage or labor market-household-welfare stage. Non-vulnerable group in terms of in-risk poverty was around 80% of the sample during the period of analysis, the size of which has remained constant.

Analysis of Regional Income Outflows through Comparing GRDP and GRNI (지역내총생산과 지역총소득 비교를 통한 소득의 역외 유출 분석)

  • Jeong, Jae-joon
    • Journal of the Economic Geographical Society of Korea
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    • v.21 no.4
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    • pp.321-334
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    • 2018
  • There are many factors that cause uneven regional developments in the country and one of main factors is outflow of regional income or products. The purpose of this study is to analyze regional production runoff by comparing GRDP and GRNI in basic local governments level. In this study, GRNI of basic local governments are estimated by local income tax data, The results of the study are as follows. Firstly, GRNI is more concentrated than GRDP. The analysis of Moran I showed that the spatial autocor-relation of GRNI is more distinct than that of GRDP. Local Moran I analysis shows that spatial hot spots and cold spots are more apparent in GRNI than GRDP. Secondly, the outflows of GRDP into a small number of regions are apparent. In about 80% of basic local governments, the net outflows of GRDP occur. The large net outflow regions are cities where manufacturing industry has developed and in the 20 lowest net outflow rate regions, 70-80% of GRDP outflows. The large net inflow regions are metropolitan area in Seoul and large local cities. Seocho-gu, Yongsan-gu, and Gangnam-gu in Seoul have a large net inflows and net inflow rates are over 90% of GRDP.

Understanding Public Opinion by Analyzing Twitter Posts Related to Real Estate Policy (부동산 정책 관련 트위터 게시물 분석을 통한 대중 여론 이해)

  • Kim, Kyuli;Oh, Chanhee;Zhu, Yongjun
    • Journal of the Korean Society for Library and Information Science
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    • v.56 no.3
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    • pp.47-72
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    • 2022
  • This study aims to understand the trends of subjects related to real estate policies and public's emotional opinion on the policies. Two keywords related to real estate policies such as "real estate policy" and "real estate measure" were used to collect tweets created from February 25, 2008 to August 31, 2021. A total of 91,740 tweets were collected and we applied sentiment analysis and dynamic topic modeling to the final preprocessed and categorized data of 18,925 tweets. Sentiment analysis and dynamic topic model analysis were conducted for a total of 18,925 posts after preprocessing data and categorizing them into supply, real estate tax, interest rate, and population variance. Keywords of each category are as follows: the supply categories (rental housing, greenbelt, newlyweds, homeless, supply, reconstruction, sale), real estate tax categories (comprehensive real estate tax, acquisition tax, holding tax, multiple homeowners, speculation), interest rate categories (interest rate), and population variance categories (Sejong, new city). The results of the sentiment analysis showed that one person posted on average one or two positive tweets whereas in the case of negative and neutral tweets, one person posted two or three. In addition, we found that part of people have both positive as well as negative and neutral opinions towards real estate policies. As the results of dynamic topic modeling analysis, negative reactions to real estate speculative forces and unearned income were identified as major negative topics and as for positive topics, expectation on increasing supply of housing and benefits for homeless people who purchase houses were identified. Unlike previous studies, which focused on changes and evaluations of specific real estate policies, this study has academic significance in that it collected posts from Twitter, one of the social media platforms, used emotional analysis, dynamic topic modeling analysis, and identified potential topics and trends of real estate policy over time. The results of the study can help create new policies that take public opinion on real estate policies into consideration.

The Protecton of Privacy on Secondary Use of Personal Health Imformation (의료기관 개인건강정보의 이차적 이용)

  • Kim, Jang-Han
    • The Korean Society of Law and Medicine
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    • v.11 no.1
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    • pp.117-143
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    • 2010
  • Along with the development of digital technologies, the information obtained during the medical procedures was working as a source of valuable assets. Especially, the secondary use of personal health information gives the ordeal to privacy protection problems. In korea, the usage of personal medical information is basically regulated by the several laws in view of general and administrative Act like Medicine Act, Public institutions' personal information protection Act, Information-Network Act etc. There is no specific health information protection Act. Health information exchange program for the blood donor referral related with teratogenic drugs and contagious disease and medical treatment reporting system for income tax convenience are the two examples of recently occurred secondary use of health information in Korea. Basically the secondary use of protected health information is depend on the risk-benefit analysis. But to accomplish the minimal invasion to privacy, we need to consider collection limitation principle first. If the expected results were attained with alternative method which is less privacy invasive, we could consider the present method is unconstitutional due to the violation of proportionality rule.

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The Elderly and Social Worker′s Needs for Housing Services in Community Care - To Develop Senior Congregate Housing in Community Care - (지역사회보호체계를 위한 수요자와 복지서비스 전달자의 노인주거 서비스 요구도 - 노인공동생활주택 개발을 위한 지역사회보호의 체계화 -)

  • 홍형옥;지은영
    • Journal of Families and Better Life
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    • v.22 no.2
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    • pp.1-12
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    • 2004
  • This study was designed to search for the direction to develop housing service which assists the older people to live independently in their community and provides the systematization of community care. The subjects of the research include 533 older people between the age of 60 to 79 residing in Seoul and 84 welfare officials at a dong(in)-office and 67 social workers working at comprehensive social welfare institutions. The results were as follows: Both demanders and deliverers recognized that housing service for older people was necessary for community care, and, in particular, the deliverers had higher degree of necessity as people charged in welfare service. The most needed service was community alarm service which currently is proceeded partially for low-income and living-alone olders. It needed to expand the scope of the people to be served. It appeared that the need for inside safety measures rather than for housing space or structural problems. It requires less effort and cost for those who need simple repair, such as safety grips or slippery protection, and safety checks. Among financial support services, the need for tax benefits appeared the most necessary service for the older people. It suggested that more 'direct' financial support service is needed for the elderly people.

A Study of Elderly Residing Support Policy in Advanced Age Society (고령사회 노인주거지원정책에 관한 연구)

  • Shin, Hwa-Kyoung;Lee, Joon-Min
    • Journal of Families and Better Life
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    • v.26 no.5
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    • pp.15-25
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    • 2008
  • By population graying, elderly residing problem is risen by social problem. Specially, because residing is occupying many parts in psychological sentimentalize stability of elderly senescence, it is misgovernment that suitable countermeasure is pressing hereupon with governmental interest so that elderly age may can inhabit to suitable residing space. The purposes of this research used content analysis method about elderly residing support policy laying stress on data of elderly residing support policy connection literature, virtue research etc.. and research result is as following ; First, as elderly residing connection equipment is permitted by common people subject operation in government burden gradually in van abroad including our country, supply of elderly equipment is spreading. Second, support about elderly dependent is introducing house priority supply system to financial favors benefit and income tax exemption, aged parents supporter being increasing. Third, through reconstruction and so on of house, real elderly's ashes are developing by support policy. Also, is administering elderly residing support policy by total service that can support elderly aging in place.

A Study of Activation plan for Korean restaurant business -Based on Literature of Preceding Studies- (한식당 영업활성화 방안 연구 - 선행연구 문헌을 토대로 -)

  • Gye, Su-Gyeong;Jin, Yeong-Il
    • Proceedings of the Korea Hospitality Industry Research Society Conference
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    • 2005.11a
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    • pp.109-122
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    • 2005
  • In accordance with changes in life style, people's desire to eat out is getting changed in their preferring factors from whether they can buy food they want to eat fast and easily to mood of the dining space, content and quality of service, hygiene condition of restaurant, quiet location and surrounding circumstance, and discount coupon and price destruction. In addition, consumers who begin to recognize the seriousness of environmental pollution prefer health-oriented food. On the other hand, excessive presence of competitors, growing personnel expense, increasing expenditure in accordance with swelling price of rent and material expenditure, increase of tax burden, decrease of income because of credit card service charge and high expected level by consumers make it difficult for restaurant's owners to manage restaurant business. Therefore, this study purposes to establish development of menu from the consumer's and the supplier's point of view and propose how to develop menu aiming at convenience, health and diversity.

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The Welfare Mix Structure in Korea: an Expenditure Study of 2000 (한국 복지혼합의 구조: 2000년도 지출추계를 중심으로)

  • Kim, Jin-Wook
    • 한국사회복지학회:학술대회논문집
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    • 2005.04a
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    • pp.387-411
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    • 2005
  • The purpose of this article is to analyse the expenditure structure of the welfare mix; in order to grasp the holistic feature of the Korean social welfare. Most of all, the article attempts to elaborate the estimation methods of social welfare expenditure by including the components from which has been excluded so far - indirect tax expenditure of the government, nursery payments of households, life insurance pay-outs for survivors, inter-household private income transfers and the value of caring work of the family. In so doing, the article estimates that the total social welfare expenditure including state, enterprise, market, NPOs and family reached at 24.7% of GDP in 2000, which is approximately 2.5 times more than public social welfare expenditure. It implies that non-state, private sectors dominates the structure of social welfare provisions in Korea. In addition, based on the analyses of the expenditure structure, the article defines the main feature of Korea's welfare mix as the 'mixed structure of the welfare mix dominated by the protective family', or 'expanded public sector, relatively limited market, and protective family'. Such a family-dominated welfare mix structure in Korea indicates that the fundamental source of solidarity of the Korean social welfare system is family and, therefore, the welfare regime of Korea can be classified as 'Conservative'.

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A Study on the Operation and Services of Public Libraries in the U.K. (영국 공공도서관의 운영 및 서비스에 관한 연구)

  • Kim, Young-Seok
    • Journal of the Korean Society for Library and Information Science
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    • v.43 no.2
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    • pp.233-251
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    • 2009
  • Following the Industrial Revolution, the United Kingdom achieved political, economic and social development earlier than other countries. The British people, who gained free time, wanted to have library services. Thus, the central government established the Public Libraries and Museums Act in 1850, which was the first in the world. The local government began to establish public libraries using tax income and provided free library services. At present, the operation and services of British public libraries have been developed and are exemplary, compared to South Korea and other developing countries. Thus, this study examined how the central and local governments in the U.K. developed their public library operations and services, and how they operate public libraries.