• 자원ㆍ환경경제연구
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• 제9권2호
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• pp.393-420
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• 2000

Since the transportation taxes were imposed on gasoline and diesel in 1994 for the purpose of financing the special projects, such as the construction of highways or railroads, the rates have been frequently and rapidly changed in case of need to stabilize prices or secure public fund, contrary to its own purpose. This paper presents a theoretical model for a special purpose tax based on the minimization of the dead weight los incurred by the imposition of the tax. A computable static model for the tax rate is developed and estimated for a various range of target level of total tax rebenue. The results shows that, under tax revenue of 40 trillion won, the rates for the year of 1999 are 385.2 won for one liter of gasoline and 198.4 won for one liter of diesel. The estimated gasoline rate is no more than about 59% of the current rate. However, the rate for diesel turns out to be 24% higher than the current level.

• 한국콘텐츠학회논문지
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• 제7권8호
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• pp.199-206
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• 2007

양도소득은 재고자산 이외의 자산의 양도로 인하여 발생하는 양도차익으로 이루어지는 소득이다. 국가는 부동산 등에 대한 양도소득세를 신설하고 양도소득을 종합소득에 포함시켜 분류과세함으로써 과세기능과 부동산 투기억제기능을 부여하여 시행하고 있다. 그러나 현행 소득세법은 부동산, 유가증권 등 자본이득에 대하여 양도소득세를 부과하고 있으면서도 소득세법 및 조세특례제한법 등에서 지나치게 광범위하게 비과세 및 감면제도를 실시하고 있다. 즉 양도소득세의 체계는 1세대 1주택 비과세원칙과 조세특례법 등의 감면사항이 다양하여 공평과세를 저해할 수 있다. 또한 양도소득세 과세대상 물건을 양도한 연도의 소득으로 보아 초과누진세율로 과세함으로 인하여 같은 양도소득 간에도 장기간에 걸쳐 형성된 소득과 단기간에 걸쳐 형성된 소득 간에도 공평성 측면에서 보아 문제점이 있다. 따라서 본 연구는 현행 양도소득 과세제도에 관한 몇 가지 문제점을 짚어보고 이에 대한 합리적 발전방안을 제시하는 데에 초점을 두고 있다.

• 산학경영연구
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• 제6권
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• pp.1-23
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• 1993

• 농촌지도와개발
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• 제19권3호
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• pp.649-672
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• 2012

The government established Special Accounts for Balanced National Development in 2005, and the Metropolitan Council has enacted and executed ordinance relevant to special accounts to relieve regional unbalanced growth and to promote regional balanced growth. This study derived a political implication through the comparison analysis of the background of establishment and its purpose, the selection criteria of support target, finance scale and tax revenue finance, appropriation target and finance distribution, etc. on the basis of Chungcheongnam-do Special Accounts for Balanced Development and Jeollabuk-do Eastern part Special Accounts among the special accounts implemented in metropolitan council. The major conclusions of this study are as follows. First, the transition from the concept of balanced development to specialized development is necessary for the development of distressed region. Second, the pure wastefulness ratio of the local government's tax revenue finance of special accounts designed concentrating upon special accounts for Wide-area Autonomous Communities development should be gradually expanded. Third, Special Accounting budget should be supported to promote specialized development through the selection and concentration centering around comparatively advantageous resource within the region. Fourth, the strategic special accounts budget application system of cities and counties to utilize the projects of the government and the province to achieve the goal of cities and counties should be prepared.

• 산업융합연구
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• 제1권2호
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• pp.141-172
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• 2003

To enhance Social Welfare and Public Interests, government has been enforcing the policies that induce private Sector to participate in the Public Service. In general, these policies consist of the direct or indirect supporting systems, including the advantages of taxation applicable to Private Sector that takes part in Public Service. Of the various supporting systems taken by government, the privilege from the taxes is known to the most important supporting system. The representative exemple is the tax beduction of amounts donated to the not-for-profit organizations. That is to say that donations can be deductible from taxable amounts on assessing inheritance tax and gift tax. Generally much higher cumulative tax rates are applied to the laws of inheritance tax and gift tax than the other taxes in order to redistribute the social wealth and to restrain the concentration of the wealth. On the other hand, the special exemption from the taxes can be applied to not-for-profit organization according to the standards of the relevant lows and regulations, because not-for-profit organization usually performs the partial role of government in Public Service. The perpose of this study is to find the systematical support that the not-for-profit organizations can practice Public service more efficiently than government. This study approaches the subject by means of examining current taxation systems of inheritance tax law and gift tax law and developing systematic alternatives that can make inefficient parts in taxation systems more reasonable.

• 문화기술의 융합
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• 제4권2호
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• pp.9-16
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• 2018

본 연구는 정유재란기 이순신이 수행했던 수군 재건을 위한 군사모집과 백성의 안전과 군량미 확보를 위해 통제영에서 징수한 해로통행첩이라는 특별조세에 대하여 중점적으로 검토해 보았다. 또한, 이순신을 도와 수군을 재건하고 통제영을 운영하는 데 큰 역할을 한 류형, 이의온, 최희량, 정사준 형제의 활약에 대하여도 검토해 보았다. 이순신은 왜적의 침략으로부터 조선을 구한 구국의 성웅으로 영원히 추앙받을 인물이다. 본 연구는 이러한 내용 외에 이순신이 수군이라는 군대조직의 최고지휘관을 뛰어 넘어 국가와 백성을 위한 경세가로서의 능력을 발휘한 부분을 중점적으로 검토한 것에 그 의의가 있다.

• 한국산림과학회지
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• 제82권2호
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• pp.128-138
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• 1993

본 연구는 한국(韓國)의 임업실정(林業實情)에 부합되는 산림소득세(山林所得稅)의 개선방안(改善方案)을 다루고 있다. 특히, 그러한 개선방안(改善方案)이 결과적으로 임업투자(林業投資)를 촉진시킬 수 있도록 하기 위한 특별한 고려가 이루어졌다. 현행 산림소득세제(山林所得稅制)와 같이 인공조임목(人工造林木)에 대한 완전면제(完全免除)보다는 임업투자(林業投資)가 이루어지는 즉시 손금(損金)으로 처리할 수 있는 제도의 확립이 매우 중요하다는 것을 연구결과(硏究結果)를 통하여 밝혔으며, 이에 대한 구체적인 적용방법(適用方法)등에 관하여도 다각적인 검토가 이루어졌다. 또한, 이러한 제도는 이미 선진국(先進國)의 경우에 있어서도 보편적으로 채택되고 있음을 제시하고 있다.

• 융합정보논문지
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• 제8권6호
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• pp.409-416
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• 2018

본 연구의 목적은 2006년 12월 30일 조세특례제한법 제12조의2 신설로 도입된 조세감면제도의 거시경제적 파급효과를 추정하는 것에 있다. 연구방법은 자본의 사용자비용모형과 산업연관분석모형이며, 추정결과는 다음과 같다. 특구에 대한 법인세 감면제도로 2007~2016년 기간 동안 생산액 2,807억원, 부가가치 1,392억원, 취업자 수 2,355명을 증가시킨 것으로 나타났다. 이 결과는 연구개발특구에 대한 법인세 감면을 존속시키는 것이 "국가기술의 혁신을 통해 국민경제에 이바지할 것"이라는 정책 목표가 달성되었다는 것이 실증되었음을 보여준다.

• 아태비즈니스연구
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• 제11권2호
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• pp.133-143
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• 2020

Purpose - This study seeks to summarize the tax changes in stock trading and analyze K-OTC stock trading data in 2017 and 2018 to infer the effects of the application of capital gains taxes by individual investors. Design/methodology/approach - This study analyzes the case of the expansion of the 2018 capital gains tax exemption in the K-OTC market, which exempts capital gains tax on the proceeds from the sale of individual investors of certain stocks under the temporary special law. Findings - In the K-OTC market, the amount of transactions has expanded since the capital gains tax exemption in 2018, but the volume of transactions and transaction turnover have decreased. In particular, the result of lower transaction turnover after the expansion is contrary to expectations. To control the macroscopic effects of the stock market, further analyses the transactions of capital gains tax-exempt stocks and non-exempt stocks. The turnover rate of exemption stocks is higher than that of the non-exempt stocks. In the case of transaction turnover, the two results are not consistent. However, the latter result is more meaningful because the comparison of exempt and non-exempt reduces distortion by macro effects. Research implications or Originality - To mitigate the impact of capital gains taxes on stock market, government authorities need to consider the gradual expansion of the scope of taxation, the application of separate taxation in the introduction of capital gains, the reduction tax rate on transfer income of listed shares, and the reduction tax rate on long-term holdings.

• 산업융합연구
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• 제1권2호
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• pp.173-191
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• 2003

Usually there are two ways in the method of accounting on tax purpose. One is the method of accrual basis accounting, the other is the method of cash basis accounting. Accrual basis accounting is used broadly not only in financial purpose, but also tax purpose. But, that method is not fit at some special case. For example, lawyer, bank, consulting, small business would like to use the method of cash basis accounting because it is more convenient in book-keeping than the method of accrual basis. I insist on regulating this cash basis accounting.