• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.209-217
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• 2020

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher-administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach's alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.

• Asian Journal of Innovation and Policy
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• 제8권3호
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• pp.378-395
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• 2019

This article is a suggestion for SME policy in Korea for the attention of the senior policy-experiencer of the whole nation, the Advisor to the President of Korea. This article is written from the perspective of technology policy experts, not SME experts. In spite of many SME policies, the issue of SMEs in Korea is worsening, not being resolved. Technology-oriented policies are effective for each company, but the role of SMEs is gradually decreasing in the Korean economy. Reflecting on this fact, I would like to suggest measures that include long-term, but social as well as educational. The solution I suggested is coexistence since sustainable growth through SMEs is not just an economic or social issue. It is a matter of survival. I propose four types of coexistence: corporate, local, human, and coexistence with nature. Getting coexistence works requires a change in social norms that mobilize even education.

• The Journal of Asian Finance, Economics and Business
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• 제9권9호
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• pp.327-337
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• 2022

The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach's alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager's awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting's psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

• International Journal of Internet, Broadcasting and Communication
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• 제11권4호
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• pp.65-70
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• 2019

We are looking the impact associated with globalization in favor of small and medium enterprises (SMEs) growth and how helped to reduce the obstacle facing SMEs growth. We used empirical analysis in order to examine the relationship underlying the globalization and its impact to SME growth. We employed primarily data from Tanzania SMEs. Further we seeks to explain the negative notion that has been created that globalization is not friendly to SME growths. We employed primary data from Tanzania SMEs. The partial least squares (PLS) was used for analysis. The conclusion has indicated that globalization has a relationship with SMEs growth and has contributed to the reduction of obstacles that inhibit SMEs growth. However study confirmed controversial result on part of availability of managers and manpower with global perspectives to influence SMEs growth. The test accepted that globalization has influenced availability of managers with global perspectives but reject the availability of these managers influences the SMEs growth The results give a clear outlook to help policy maker in policy review process, formulate base for extensive study on issues for manager perspectives and draw intervention.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.823-832
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• 2021

In Vietnam, tax compliance has become an important goal in the tax reform strategy. In the context of technology 4.0, the application of the electronic tax system is of great significance to small- and medium-sized enterprises (SMEs). The paper explores factors influencing electronic tax compliance of SMEs in Vietnam. Data from 402 SMEs, who are business taxpayers, was selected through a researcher-designed questionnaire survey method. The results indicate that four groups of factors have significant effects on electronic tax compliance among Vietnamese SMEs. These groups include Taxpayer Awareness (TA), Perceived Ease of use (PTE), Vietnamese tax administration (VTA,) and Efficiency of Vietnamese tax policy (VTP). The factor analysis was adopted; Cronbach's alpha coefficients were calculated, exploratory factor analysis (EFA) was used. The findings found that among these four groups, the most influencing factor is taxpayer awareness. It is suggested that the Vietnamese government should pay attention to promote and support SMEs to raise full awareness of tax obligations. This could be done through various methods such as conducting workshops for updating tax policies and short courses to business taxpayers of electronic tax compliance. The study is expected to provide some important implications for policy-makers and practitioners in tax policy reform in Vietnam.

• 한국산학기술학회논문지
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• 제11권6호
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• pp.2030-2037
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• 2010

본 연구는 지역전략산업과 연계되어 추진되고 있는 중소기업지원정책의 효율성 개선방안을 제시하고자 한다. 특히 전략산업 내 중소기업의 기업지원수요를 바탕으로 맞춤형 기업지원 정책방향을 도출하고자 하였다. 본 연구를 통해 우리는 정책의사결정(지역사업의 사업포트폴리오전략, 효율적 사업비 배분, 중점추진과제 등)에 활용하고자 하였다. 연구목적을 달성하기 위해 지역전략산업진흥사업에 참여하고 있는 243개의 중소기업을 대상으로 설문조사를 실시하였다. 연구결과 전략산업별 참여기업들의 특성이 다르게 나타나고 있어 이에 대한 맞춤형 정책창출의 시사점을 도출하였다. 이러한 결과들은 중앙정부 주도의 지역산업 정책기조와 산업현장의 정책수요를 반영하여 지역산업정책의 효율성을 증대하기 위한 시사점이 될 것이다.

• 융합정보논문지
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• 제10권11호
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• pp.332-339
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• 2020

본 연구는 4차산업 혁명을 뒷받침하고 국가 경제의 중추적 역할을 하는 중소기업들이 해킹이나 기술유출 등으로 경제 활동을 할 수 없다면, 이는 국가 사회적, 경제적으로 엄청난 손실을 초래할 수 있다. 이러한 국내 중소기업에 대한 정부의 정보보호 지원 정책에 대해 형황 및 문제점 분석과 개선 방안을 도출하여 제시하는데 목적이 있다. 이를 위해 선행연구 검토 분석, 중소기업의 정보보호 실태 현황과 주요국의 중소기업 정보보호 지원 정책에 현황과 문제점을 분석해보고 분석결과를 토대로 실수요자인 중소기업들의 정보보호 지원 정책의 우선순위 등을 실태조사를 통해 검증하고자 한다. 연구결과 향상된 지원 정책으로 정보보호 인식제고 강화, 법적 근거 마련, 자발적 역량강화, 공동 대응체계 구축, 전문인력 및 예산 지원 강화, 지역 안전망 구축, 언택트 시대 지원 강화, 지역 전략산업 보안 내재화 등이 도출되었다. 이는 향후 포스트 코로나19 대비 중소기업의 정보보호 수준 제고를 위한 정부의 중소기업에 대한 정보보호 지원 정책으로 활용이 가능하다.

• KDI Journal of Economic Policy
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• 제38권3호
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• pp.79-106
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• 2016

This paper investigates the effectiveness of public credit guarantee programs and interest-support programs for SMEs (small and medium enterprises). First, assuming that there is an imperfect information structure in the SME loan market, we analyze how SME support financial programs affect the corporate decisions made by SMEs with regard to default or loan sizes. In addition, this paper theoretically computes the optimal levels of credit guarantee amounts and the interest-support spread under equilibrium with imperfect information in a competitive loan market. Second, the paper empirically analyzes the continuous policy-treatment effect with the GPS (generalized propensity score) method. In particular, we consider the ratio of guaranteed debt to the total debt as a continuous policy treatment. The empirical results show that marginal effects of a credit guarantee on SMEs' productivity, profitability, and growth potential decrease with the ratio of guaranteed debt to the total debt. In addition, the average effect of a credit guarantee is maximized when this ratio is at 50% to 60%.

• 한국융합학회논문지
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• 제11권8호
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• pp.195-201
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• 2020

글로벌시대가 가속화되면서, 기업의 환경에는 많은 변화가 일어나고 있다. 특히 대기업 뿐만이 아니라 중소기업들도 활발하게 해외 시장으로 눈을 돌리고 있다. 이에 본 연구에서는 수출 중소기업의 성과에 영향을 미치는 영향 요인을 분석하는데 있다. 수출 중소기업의 성과에 정부의 지원정책과 산업 및 해외관련 경험이 중요한 영향을 미칠 것으로 보인다. 이에 본 연구에서는 중소기업의 종사자들을 대상으로 설문조사를 실시하였고 이를 분석하였다. 분석결과, 정부의 수출지원정책은 유의한 영향을 미치지 않는 것으로 나타났다. 경험(산업과 해외 관련)이 성과에 유의한 영향을 미치는 것으로 나타났다. 본 연구의 결과는 수출을 준비중인 중소기업에게 실무적인 차원에서의 가이드라인을 제공할 것으로 보이며, 중소기업에 대한 수출지원정책면에서는 정부의 역할이 미비하다는 것을 보여준다.

• 통상정보연구
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• 제11권4호
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• pp.419-444
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• 2009

In this paper, we use case studies to analyze the supporting programs of policy funds for Korean and Japanese small and medium-sized enterprises(SMEs). It is found that supporting firms are suitable to the excluded companies from financial institutions and excellent corporate credit rating. It is also shown that subordinated loan program as well as loan limit can be enlarged policy funds with priming water of private funds. Moreover, it shows that credit guarantee funding has a positively significant influence on long-term funding facility. Therefore, this findings can improve the complementary relationship between policy funds and financial institutions.