• Journal of Korea Society of Industrial Information Systems
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• v.28 no.6
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• pp.115-129
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• 2023

This study compares and analyzes domestic and international carbon prices through CPS, which represents the level of carbon pricing. The results show that countries implementing carbon taxes had lower carbon intensity compared to those that did not. The introduction of a carbon tax is expected to enhance energy efficiency and reduce carbon emissions. As the carbon price rises to the level required for carbon neutrality, CPS decreases significantly, particularly in the residential and commercial sectors. Therefore, it is necessary to introduce a carbon tax in the country to reach the required carbon price level for carbon neutrality, with a priority on introducing it in the residential and commercial sectors.

• Journal of Distribution Science
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• v.20 no.6
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• pp.99-108
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• 2022

Purpose: This study aims to provide a further research challenge in digital marketing distribution and co-creation from relevant literature. The concept of digital marketing and co-creation has been known to impact the business sector positively, but it has not been utilized much in the government sector. Therefore, further research is needed to identify the role of digital marketing distribution and co-creation in increasing non-tax state revenue services of government institutions in Indonesia. Research design, data, and methodology: This study is based on a systematic literature review. The stages are (1) research scope review, (2) article extraction from journals, (3) article quality assessment, (4) article analysis, and (5) comprehensive report. Fifty articles published from 2011 to 2021 were collected from the Google Scholar website. Result: This study provides a proposed model that depicts all of the potential connections between digital marketing, co-creation, and non-tax state revenue. In addition, we also identify that the customer experience influences non-tax state revenue. Conclusions: This study attributes the use of the digital marketing distribution and co-creation concept in the government sector and its benefits for state organizations, which have not been investigated in previous studies.

• Fire Science and Engineering
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• v.32 no.6
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• pp.117-125
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• 2018

This paper examined the problems concerning recognition of business selection and operation, etc. and the presentation of the corresponding improvement measures. For this purpose, according to the results of a questionnaire survey on recognition of detailed business operation of the fire safety shared tax, satisfaction in business execution, financial operation measures for the subject of fire fighters, fire fighters have been shown to be indifferent to the detailed business field of fire safety shared tax, investment contents, etc. in the operation of fire safety shared tax. In terms of satisfaction after execution of the shared tax, reduction of the aging rates for firefighting equipment and improvement of dissemination rate was shown to be high with Fire Sergeant (M = 3.70) and a service duration of more than 16 years (M=3.64). To improve the measures of finance, there was considerable feedback saying that the reduction in state subsidy was inappropriate. In view of the diversification and development of the fire safety shared tax businesses being operated on a limited basis along with the overlap of most state subsidy businesses with safety field businesses, legal system improvement is needed for the stable securing of insufficient firefighting financial resources so that the full amount of shared tax can be invested in firefighting fields.

• The Journal of the Korea Contents Association
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• v.8 no.10
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• pp.129-141
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• 2008

Comprehensive real estate taxes needs to be improved so that it performs its intended functions by realizing fair taxation and stabilizing the price of real estate, and ultimately attains social justice in Korea. This study analyzed the current state of comprehensive real estate taxes through a questionnaire survey, and the results are summarized as follows. First, in the analysis of people's perception on the adequacy of the tax rate of comprehensive real estate taxes, those who owned a house worthy of 600 million won or a higher value as an object of real estate tax perceived the adequacy of the tax rate more negatively than those who owned a house of less than 600 million won. The same result was observed for comprehensive real estate taxes on lands. Second, in the analysis of the contribution of comprehensive real estate taxes to the accomplishment of policies, the respondents showed a high frequency of positive replies to some of policies related to comprehensive real estate taxes.

• KDI Journal of Economic Policy
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• v.34 no.4
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• pp.27-68
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• 2012

This study outlines measures related to fiscal policies aimed at responding to the financial crisis according to the timing of commencement and then examines impacts of expansionary fiscal policies on macro variables so as to extract policy implications. The size of expansionary fiscal policy to respond to the financial crisis is found to total 59.8 trillion won (6.1% of GDP in 2007), among which a total of 30.5 trillion won was the increased fiscal expenditure made by the 2008 supplementary budget, the 2009 revised budget and the 2009 supplementary budget. In addition, tax reductions are found to be a total of 29.3 trillion won, mainly driven by the tax reforms in 2008 and 2009. Examining dynamic changes in macro variables caused by the temporary increase in fiscal expenditure and the tax reductions reveals that the increase effect of the real GDP growth rate brought by a temporary rise in fiscal expenditure excluding tax reduction effects turned out to be 1.1%p in 2009 and 0.3%p in 2010, compared to the period without the increase in fiscal expenditure. Meanwhile, when taking into account the effect of expansionary fiscal policies including tax reduction effects, the increase effect of real GDP turns out to be much higher. In the case of 2009, the real GDP rose additionally by 1.9%p, in which 1.1%p by the increase in fiscal expenditure and 0.8%p by tax reduction. Based on these results, the expansionary fiscal policy conducted during the financial crisis since the second half of 2008 can be seen to have played a significant role in helping the Korean economy post a higher-than-anticipated recovery pace from the economic slowdown triggered by the crisis.

• Journal of Convergence for Information Technology
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• v.11 no.11
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• pp.345-352
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• 2021

This study examines the status quo of the support system for companies of persons with disabilities in Korea, and then estimates the corporate income tax reduced from a special taxation system, same as one applied to social enterprises and standard workplace for persons with disabilities, using 「Data for registered companies of persons with disabilities」(2020.6) by the Disable Enterprise Business Center. Now companies of persons with disabilities have more than 87% in the business continuity rate, and their employment rate of the average rate for 2015-2017 is higher than public institutions and private companies, which is in line with the government's employment promotion policy for the disabled. However, article 14 (Support in Taxation) of the 「Act On The Facilitation Of Entrepreneurial Activities Of Persons With Disabilities」 is still declarative and optional. Meanwhile, the corporate income tax reduced by a simulation method was calculated to be about KRW 130.1 billion for 5 years (KRW 26.02 billion per year). In this context, when comparing the tax revenue to be reduced with a positive effect by securing the effectiveness of Article 14, it can be said that the tax support for companies of persons with disabilities is feasible.

• Journal of the Korean Society of Environmental Restoration Technology
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• v.20 no.6
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• pp.67-77
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• 2017

Demands for housing has diversified recently due to low birth rate and the growth of aging population. Also, a share of idle houses and obsolete houses over 20 years old is gradually rising. Therefore, there is a need for a sustainable, environment-friendly improvement policy that is in line with a new housing paradigm and avoids full-scale new construction, such as a customized housing renovation plan considering local economic circumstances. Therefore, afforestation system applicable to buildings are assessed positively, but lack objective performance evaluation. Through one-year, long-term monitoring of replicated obsolete buildings that have poor insulation performance, this study calculated monthly average power consumption and analyzed power charges by applying pricing plans before and after the revision of progressive tax in order to examine economic effects expected by applying the afforestation system. In the obsolete buildings, the study showed that monthly average power consumption was reduced by 16.6kWh with 5.2% average reduction rate. Highest reduction was made in July at 11.3%. Aggregate monthly power consumption charges were relatively high in winter before and after the revision of progressive tax. Power charges reduction effect was highest in March when monthly power consumption was reduced to 300kWh level by applying the afforestation system.

• Journal of applied mathematics & informatics
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• v.6 no.1
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• pp.127-142
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• 1999

This paper develops a methematical model for growth and exploitation of a schooling fish species using a realistic catch-rate function and imposing a tax on the catch to control harvesting. Fishing effort is assumed to depend on the net revenue. The steady states of the system are determined and their local and global stabil-ity are discussed. Taking the tax as a control variable; the optimal harvest policy is formulated and solved as a control problem. The results are illustrated with the help of a numerical example.

• The Journal of the Korea Contents Association
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• v.10 no.10
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• pp.334-350
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• 2010

This study aims at investigating the possible effects on the tax accounting practices stemming from adopting the IFRS in financial reporting process. It also seeks for policy implications to help alleviate practical conflicts likely to arise from the inconsistencies between the existing tax law and the tax related IFRS provisions. The results of the survey analysis are summarized as follows: firstly, majority opinion is opposed to the fair value based revaluation of property assets as well as the application of immediate recognition of foreign currency translation gains/losses. It favors the existing provision on asset securitization which adopts sales transaction view. Secondly, most of the respondents oppose the proposed amendments which allows dual classification of lease contracts on the ground. Third, functional currency appears acceptable on a conceptual level, even though a deep concern is expressed regarding the practical feasibility of computing taxable income using financial statements translated on the basis of functional currency on a practical viewpoint. Fourth, many respondents support the existing convention of recognizing depreciation expenses for taxation purposes and are in favor of the separation of accounting and tax books on a long-term basis. Fifth, the majority opinion approves the maintenance of existing tax reconciliation system and the recognition of expenses related with the doubtful accounts on reporting basis. Finally, a concern is raised with regard to the added burden of practical job loads needed to comply with the proposed amendments.

• Korean Journal of Construction Engineering and Management
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• v.11 no.2
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• pp.64-73
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• 2010

The stagnation of unsold houses is recently aggravated due to domestic and overseas crisis of finance and real-sector economy and domestic housing construction is in serious difficulty. Thus, tax support is necessary for national housing construction. Due to the current tax exemption system of national housing, V.A.T. paid in the construction of national housing is not deducted. Namely, it is ascribed to consumer as it is reflected in the construction cost. This research intends to analyze the limit of V.A.T. tax exemption system, to present the necessity of applying zero rate and to calculate the scale of non-deduction of V.A.T. purchase tax amount for national housing by analyzing the construction site of apartment house of house constructor in order to analyze the effect of zero rate when it is applied on the basis of above ground. In the zero rate system, V.A.T. is not collected from the consumers like the present tax exemption system. However, the purchase tax amount borne in the construction of national housing is deducted totally. As purchase tax is deducted, constructor will promote supplying national housing thanks to the effect of solving financial difficulties and improving liquidity. Since the architecture cost and parceling-out price can be lowered due to the improved liquidity of constructor, the policy will actually help the people without house.