• The Journal of the Korea Contents Association
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• v.16 no.9
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• pp.22-39
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• 2016

How to obtain the financial resources has not been sufficiently addressed, although the unification of Korea incurs enormous cost. This study explains what tax payers of Korea think with regard to the unification tax which is a contradictory issue as a financial resource. The authors analyzed demographic factors, an initial attitude to unification and tax system, and the degree of knowledge as independent variables affecting the intention to pay the unification tax. Furthermore, through the prospect theory, the authors found out how the attitudes of tax payers change by providing them with different messages according to whether they support or oppose the unification tax. The results showed that a group who are male, a group who are old, and a group with high income tend to support the unification and the unification tax more than others. And the results presents that a group who has more interests in both the unification and the unification tax and a group who has more knowledge about the unification and the tax system have more willingness to pay the unification tax than others. In addition, with regard to the persuasive effect of distinct message types, a message which conceals the cost of attitude change was demonstrated to be more effective than a message which emphasizes the benefit.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.23 no.3
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• pp.42-52
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• 2015

Since the tax-free system for overseas laborers was implemented in 1974, the tax-free limits of international air crew, overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships had been identical by 2005, but there are big differences, currently. The Ministry of Strategy and Finance pointed out the poor working environments and international competitiveness of the industries to explain the reason for the differential tax-free limit. From this perspective, the fairness of the tax-free system for overseas laborers was analyzed. This is an empirical study, based on the objective fact. The study finding showed that international air crew were working in the structural flight work environments to threaten the right of health due to jet lag and excessive exposure to high-altitude cosmic radiation. Therefore, it was analyzed there should be a proper system reform to apply the tax-free limits to international air crew which are identical to those applied to overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships, for a fair taxation.

• Journal of Contemporary Eastern Asia
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• v.15 no.2
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• pp.177-190
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• 2016

One of the main objectives of this paper is to provide insight to understand the effect of natural disasters on local government finance. That is, to analyze local governments' sales tax revenues after Hurricane Ike. Three Texas cities are examined: League City, Pearland, and Sugarland. Based on data collected from the Texas Comptroller's Office and the US Census, we found local governments experience a short-term increase in sales tax revenues and a long-term decline after the hurricane strike the region. On average, a major hurricane has a two-year impact on local government economy. The findings are essential for practitioners because in order to have a prosperous recovery after natural disasters, public managers have to prepare financially for short term changes in their sales tax revenues.

• Nuclear Engineering and Technology
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• v.56 no.1
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• pp.180-188
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• 2024

This research examined consumption-based carbon emission reduction by nuclear energy consumption and environmental tax while considering the context of trade globalization in the highest five emitter nations from 1990 to 2020. This study used various empirical methodologies, including preliminary analysis to check the stationarity and cointegration, the CS-ARDL for long-run analysis, CCEMG, AMG for robustness, and the D-H causality test for short-term pairwise causation. The results indicated that nuclear energy consumption, environmental tax, and trade globalization help to mitigate consumption-based carbon emissions while economic growth and population density boost carbon emissions. Furthermore, the results also found two-way casual connection exists between nuclear energy consumption, population density, and consumption-based carbon emissions. Thus, the results emphasize the need for government policies that encourage nuclear energy and environmental tax as a strategy to reduce carbon emissions and achieve and maintain environmental development.

• Management & Information Systems Review
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• v.32 no.4
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• pp.127-153
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• 2013

The trend of China's industry has been changed from manufacturing industry based on cheap labor market to service industries gradually as a whole. The investment of Korean corporations toward Chines service industry is gradually being increased. The importance of Chinese service industry related taxations such as business tax and value-added tax are growing. This study, therefore, examines the changes of investment environment and does the business tax and VAT of growing importance in China. From the point of view that the taxation on services is mainly related to the business tax or VAT, this study, also, examines the changes of present condition of investment and corresponding trends of the Korean corporations, in accordance with the domestic investment environment changes tied to the business tax and the VAT in China. With regard to the business tax and the VAT, this study looks into their features and tax requisition and also makes comparison between them and VAT of Korea. This study examines the problems and situations from the cases of separation, integration and trial integration of the business tax and VAT, and also does the development direction of the above two taxation and the corresponding strategy of Korea and her companies The purpose of this study is to provide information about the changing trends of investment environment and the business tax and VAT and to present corresponding plan for the corporations advancing into China.

• Journal of Distribution Science
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• v.14 no.11
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• pp.49-60
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• 2016

Purpose - This paper presents how Multinational Enterprises (MNEs) operate in different tax jurisdiction could decide on its transfer pricing strategy as the optimal solution to increase their global after tax income through transfer pricing and solve their related transfer pricing issues related to distribution cost, consumer, and wholesale vendor. It has been strategy issues for an MNEs to locate its tax basis of wholesale vendor and buyer in a jurisdiction where effective rather low Research design, data, and methodology - The collection of information and data for this research project gathered from various sources of secondary data. The findings of these relevant research topic article and journal were the main source of references for this research project Results - The achievement of management's operational and financial objectives depends on transfer pricing policies availability that is consistent and supports both vendor, wholesaler, distributor and ensuring sufficient documentation and data is available to support the application and arriving at the arm length. Conclusions - The study concluded with an emphasis on the importance of web-designed information about international taxation rules and transfer pricing policy and pricing agreement among wholesale vendor and whole buyer around the world.

• IE interfaces
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• v.2 no.1
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• pp.59-68
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• 1989

The determination of the optimal depreciation as constrained by the tax law is very complicated computation which is laborious and time-comsurning process. The objective of this research effort is to develop a Decision Support System for Depreciation(DSSD) that can be used by a decision maker to analyze alternative depreciation strategies and to select that strategy which will be most beneficial to the firm from a tax and net profit standpoint.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.4 no.2
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• pp.102-107
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• 2003

A new base expense .system is implemented to substitute the standard income ratio system which has been used for more than 50 years. A base expense system requires a rigorous documentary evidences of important expenses such as purchase cost, labour cost, or rent. In order to make a successful tax savings, it is necessary to know the critical factors affecting tax payment in a base expense system. In this article, operating mechanisms of the base expense system and tax strategy under this system are introduced. If base expense system is successfully implemented, it will contributes considerably to progress in inducing tax compliance of non book keeping professionals who earn relatively high income in Korea.

• Journal of the Korean Home Economics Association
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• v.43 no.7 s.209
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• pp.159-170
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• 2005

The purpose of this study was to investigate the causes of managerial failure in small apparel retailers by using the qualitative research method. The study was performed by interviews from thirteen owners/managers who experienced failure as small apparel retailers from November 2003 to February 2004. The causes of failure in the small apparel businesses were human related problems, marketing strategy problems, marketing mix, weak managerial ability, and business environment related problems. Of special interest was causes such as incomplete legal documents with franchisers, unexpected tax investigation from the office of National Tax Administration(NTA), sexual discrimination for women owners, and incapable risk management. It is interesting to note that tax investigation by NTA and sexual discrimination in the business custom were shown as the main causes of business failure in Korea.

• Management & Information Systems Review
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• v.30 no.3
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• pp.169-190
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• 2011

Recent academic studies have investigated book-tax differences as an indicator of earnings management. Tax accounting texts claim that the differences between pre-tax financial reporting earnings and taxable income can provide information about current earnings, and the large differences between book and taxable incomes are an indicator of low-quality financial reporting earnings. This study investigates the effect of internal control system over book and tax difference using the KOSPI and KOSDAQ firms from 2006 to 2008. The empirical findings are consistent with a weakness of internal control system being associated with higher book-tax difference. That means a firm which has material weakness in the internal control system allows for more malpractice. In addition to this, If the managers tries to the efficient tax decrease strategy, book-tax difference can be large. Which in turn leads us to observe a positive relation between the weakness of internal control system and intensity of book-tax difference. Overall, we interpret this evidence as indicating that the failure of the internal control system can effect not only investors and creditors but also tax authorities. And It emphasizes that a more effective internal control system linked with sound corporate governance.