• Title/Summary/Keyword: Tax Support System

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A Study on Public Library Finance (공공도서관의 재원확보에 관한 연구)

  • Suh Hye-ran
    • Journal of the Korean Society for Library and Information Science
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    • v.23
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    • pp.263-301
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    • 1992
  • In recent years, Korean public libraries, placed under changing circumstances, require that some new and positive financial policies be formulated for the improvement of their services. T he purpose of this study is to propose a scheme to ensure the revenues of Korean public libraries. The main contents of this study are as follows : (1) Public finance theory is applied to the question of why the public library is publicly supported. The public library does not contribute to stabilization, but it does playa role in each of the other public sector functions : allocation of resources and redistribution of income. In public finance terms there is justification for at least partial subsidy of public library services, which have the attributes of public goods, merit goods and externalities. (2) Public libraries in Korea find themselves suffering from limited budgets. They are neglected in national and local budgets. The lack of adequate funding for library collections prevents libraries from rendering efficient services. (3) In order to put the finances of the Korean public library system on a firm basis, the following proposals are made: 1) It is proposed that the parallel administration under which public libraries are organized be unified to be directly under the local governments. 2) It is proposed that the legislative and administrative system for public library finance be strengthened. (1) Library expenses should be itemized independently in the calculation of general grants-in-aid to local governments. (2) A fixed portion of the total municipal revenue should be appropriated for public library services. It can be executed by making provisions expressly in the annual guidelines for budgeting, municipal ordinances, or in the Library Promotion Law. The rate of allocation should be specified as a part of the national public library development plan. (3) Library tax as a local tax can be imposed. An indirect tax is preferable in order to avoid public misunderstanding and antagonism. 3) The augmentation of the specific grants-in-aid for the public library is proposed. The Library Promotion Law and the Law on Budget and Administration of Grants should be amended to oblige the central government to give financial assistance to local public libraries. 4) It is proposed that strategies to encourage private endowments be worked out. Revision of the Law on Tax Reduction and Exemption and the activation of an advisory library committee at each public library are recommended. 5) Funding and utilization of the envisioned Library Promotion Foundation is proposed. Government contributions, contributions from the Culture and Arts Foundation, and donations from individuals, corporations, and enterprises can be considered as the financial resources of the Foundation. 6) It is proposed that the structure of the Korean Library Association be consolidated to exercise greater influence over the formation of national policy on the public library system. 7) It is proposed as an ultimate guarantee of the health of the public libraries that the citizenry be educated to strongly support library services in responce to the active services provided by the public libraries.

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A Comparative Study on the Case of Wide-area Autonomous Communities's Special Accounts Operation for Distressed Region Development (낙후지역 발전을 위한 광역자치단체 특별회계 운영 사례 비교연구)

  • Lee, Sung Jae;Kim, Hyeong O
    • Journal of Agricultural Extension & Community Development
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    • v.19 no.3
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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.

A Study on the Policy Characteristics and the Activation Support System of Remodeling Apartment complexes in Japan (일본의 단지형 공동주택 리모델링 정책특성 및 활성화 지원제도에 관한 연구)

  • KIM, Ju Hee;KIM, Dong Woo;KIM, Yong;Oh, Se-gyu
    • Journal of the Regional Association of Architectural Institute of Korea
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    • v.20 no.6
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    • pp.121-129
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    • 2018
  • The present study analyzed what policies are being executed for deteriorated apartments in Japan and what characteristics each policy had in order to examine policy direction and implications for the improvement of vitalization of remodeling business of deteriorated apartments in Korea. The study results are as follows. Japan recognized social problems of deteriorated apartments and pushed forward a national level remodeling actively by preparing financial support of central government and supporting plan by city and province. First, Japan maintained initial performance of buildings through phased maintenance for deterioration of buildings and aimed to reduce environmental load and maintain asset values of buildings through enlarging durability of buildings by responding to lifestyle according to social changes. To this end, they promoted the long life of buildings through the establishment of systematic long term repair plan from the stage of moving in the buildings. Second, in order to reduce the risk of remodeling projects, they prepared an environment where business could be carried out with an easy mind in various aspects by introducing remodeling business registration system and large scale repair construction defect insurance system. Third, they reduced economic burden of main agents of remodeling business with tax preferential treatment and financial support policies. Fourth, they have established remodeling support system based on overall social issues and connected it with social effect that could be obtained through this. The remodeling policies of Japan were carried out in the direction of solving social problems and considering economic aspect rather than just improving individuals' residence environment.

A study on low carbon car subsidy for automotive industry development (자동차 산업 발전을 위한 저탄소차 협력금제도에 대한 연구)

  • Meng, Haiyang;Jung, Junhwa
    • International Commerce and Information Review
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    • v.16 no.4
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    • pp.247-261
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    • 2014
  • In this study, it investigates the highly controversial issue "low carbon car subsidy". Through the policy's intent, purpose, and necessity, it aims to present alternatives for automotive industry development. Introducing the low carbon car subsidy will bring a huge change to the vehicle purchase practices by changing vehicle purchase cost. It expects that this change will reduce greenhouse gas emission from vehicles. For successful settlement of the system, it shall set up the target sections for subsidy and levy appropriately in order to get the nation's consensus. Additionally, it has to conduct sufficient reviews the measures such as adjustment to the existing auto tax, divided payments of burden charge, etc before enforcing the system. In terms of the automobile industry, it must do their level best in technical development in order to meet the carbon dioxide emission level of imported cars until the enforcement. Also, the government has to strengthen its support to the industry.

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How to Increase the Supply of Rental Housing through Urban Regeneration Program in Korea

  • Huh, Pil-Won;Kim, Duk-Ki;Hong, Yo-Sep;Shim, Gyo-Eon
    • Land and Housing Review
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    • v.5 no.3
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    • pp.137-149
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    • 2014
  • The authors derived rental housing policy measures that are appropriate for the current conditions of Korean housing supply and demand based on the confirmation of the issues of Korean rental housing system and reviewing implications from review of cases of foreign countries and these measures can be categorized into linkage with the urban regeneration and multi-functional development, acquisition of financial resources, operational management, policy and institutional aspects. For the expansion of supply of rental housing, it is essential to link the rental housing policy with urban regeneration. To pursue regeneration of underdeveloped areas and expansion of supply of rental housing in line with urban regeneration, more development sites should be added. Further, the rental home policy must be integrated into a new paradigm that includes securing commercial viability and providing various residential conveniences through multi-functional development. In addition, diversification of developers of real estates turning away from the existing framework of policy that has been focused only on the state-led housing supply so that local governments and private sector players can take part in. Next, new options for funding the supply of rental housing must be sought. First, raising financial resources sequentially through cyclical development approach could be considered. Or, various funding schemes including utilizing Tax-increment financing (TIF) based on the local tax revenues that will be accrued after the development projects and supply of rental housing. Or there should be various schemes to raise funds including utilization of TIFs that are based on the revenues that will be realized after the development projects and supply of rental housing, or utilizing REITs where funds can be provided through private sector investments. Also, getting out from the planning practice that focused only on physical expansion of supply of rental housing, continual operational management must be performed even after the development. These activities must be supported through establishment of control tower at the national level and continuous attention must be paid even after the development by developing specialized operational management companies that are led by private sector players. Finally, in addition to the hardware support that is focused on the public rental housing only, software support such as conditional provision of housing voucher or tax exemption for low-income classes should be provided, too. In other words, a shift from policies that are supplier-centric to ones that are customer-centric must take place.

The Polarization of Wealth: The Effect of Support of Knowledge Management on Knowledge Management Activity and Company Performance

  • Yang, Hoe-Chang;Lee, Chun-Ho;Kim, Jung-Ho
    • East Asian Journal of Business Economics (EAJBE)
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    • v.5 no.2
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    • pp.1-11
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    • 2017
  • This study attempts to verify effects of CEO' supports, compensation and educational training and those of individual annual salaries and company's sales on promotion of knowledge management expected to contribute to enhancing construction industry's competitiveness, from the perspective of person-organization fit. For the analysis, a total of 368 effective questionnaires were used to conduct independent sample t-test, regression analysis and hierarchical moderated regression analysis. The findings show that individual annual salaries have a positive relationship with company's performance and company's sales also have positive relationships with both knowledge management activities and company performance, and CEO's supports, compensation and educational training are important factors that can improve knowledge management activities. In addition, the principle that the rich get richer and the poor get poorer is also operated in construction industry, as in other industries. Therefore, members in a company should conduct optimal strategies to enhance the knowledge management activities through selection and concentration, while governmental agencies require the establishment of IT system for it and supports for related cost and consulting of it.

Promotion of Fintech Application for the Modernization of Banking-Finance System in Vietnam

  • NGUYEN, Dat Dinh;DINH, Hoang Cong;NGUYEN, Duy Van
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.6
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    • pp.127-131
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    • 2020
  • In today's financial industry, Fintech (financial technology) has showed its role of an innovation-driving area, which can bring outstanding changes to the traditional financial market. This article will briefly introduce Fintech as well as its development in Vietnam. Besides, the research also provided a survey on experts' opinions on the challenges to the promotion of Fintech application for the modernization of the banking-finance system in Vietnam. The survey results of 40 experts in banking with knowledge of Fintech identify five challenges faced by Fintech companies in Vietnam: (1) legal corridor; (2) infrastructure; (3) Fintech companies; (4) customers; and (5) human resources. From these five challenges/barriers, there are 14 detailed aspects. The results of the expert survey using descriptive statistics show that all five factors are assessed to be low and need to be better addressed in the future. The authors suggest several solutions for further development of Fintech to support the modernization of the banking-finance system in Vietnam: (1) quickly complete the regulatory framework; (2) introduce policies on tax exemption; (3) promote research and application of the benefits of block-chain technology; (4) utilize the abilities of the human resources; and (5) actively promote and popularize knowledge about Fintech.

Design and Implimentation of Intrusion Detection System on Contents Security (컨텐츠 보안 침입 탐지 시스템 설계 및 구현)

  • Kim, Young Sun;Seo, Choon Weon
    • Journal of the Institute of Electronics and Information Engineers
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    • v.52 no.11
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    • pp.164-168
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    • 2015
  • As Internet use is widespread advertising through the Web, shopping, banking, etc. As the various services offered by the network, the need for Web security is increasing. A security system for the protection of information assets and systems against various types of external hacking threats and unlawful intrusion will require. Intrusion Detection Tool of the paper web will have is to increase the security level, to prevent the loss of resources and labor spent by the individual monitoring of the web. Security intrusion detection system analyzes the cause of the problem of the security vulnerability and exposure of the information on the Web. Using a monitor to determine a fast support of security is to design a security system for the purpose of protecting the information security vulnerability and exposure information.

A Study on the Transformation of Family Policy in Germany - Focused on Political Ideologies and Instruments of Major Political Parties (독일 가족정책의 변천에 대한 연구 -주요 정당의 정책이념과 정책수단의 변화를 중심으로)

  • 이진숙
    • Korea journal of population studies
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    • v.25 no.1
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    • pp.145-179
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    • 2002
  • This study explores the change of family policy in Germany focused on political ideologies and instruments of CDU/CSU and SPD. In past 50 years after the 2. world war the family policy in Germany has been influenced by ideologies of 2 major political parties. With conservative political perspectives, CDU and CSU intend to strengthen the institution family and traditional division of domestic work. Therefore, they prefer indirect support methods by income tax benefit for family as political instrument. SPD with liberal political perspectives intends to support working married women and children. As political instrument SPD prefers allowance for child to indirect support system. This different political perspectives of 2 major parties have been reflected automatically on the federal administrative system(BMFSFJ) which takes responsibility of family policy in Germany. Through the analysis of attitudes to family policy of major parties in Germany this paper attempts to be manifest the problem of korean family policy and to find implications of german modell.

A Study on the Improvement the Start-up Support Policy: Focused on the ICT Start-up (창업기업 지원 정책 개선 방안 연구: ICT 창업기업을 중심으로)

  • Gil, Wungyu;Bae, Hongbeom;Sim, Yongho;Kim, Seokyun
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.13 no.4
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    • pp.117-128
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    • 2018
  • Various government support policies are being promoted in order to stimulate growth of SMEs. The government is striving to provide effective support through direct methods of tax, finance and indirect methods through support programs. However, the view on the government's startup policy is still tense. We are sympathetic with the need for support, but discussions continue to be made on the effectiveness of support projects and support projects. Therefore, this study evaluates the importance and satisfaction of the government start-up support project. For this purpose, we conducted questionnaires on ICT start-ups who have experienced government start-up support projects. Of these, 128 were analyzed for GAP analysis and ISA. As a result of the GAP analysis of the government start - up support project, the degree of satisfaction (4.408) was lower than the degree of importance (5.221), confirming that the beneficiary's evaluation on the start-up support project was negative. As a result of the importance-satisfaction analysis, 'R&D' and 'commercialization' are located in the maintenance area, and 'government funding', 'marketing, overseas advancement' projects are included in the concentrated area. In the low-ranking areas, there are 'entrepreneur events and networks' items. Finally, there are 'facilities and spaces', 'mentoring and consulting', and 'entrepreneurship education' in the surplus areas. As a result of multiple regression analysis, it was found that 'R&D', 'entrepreneurial education', and 'government funding' influenced satisfaction. Based on the results of this study, it is expected that it will contribute to improving the quality level of the government start-up support project by establishing the support policy for the ICT start-up enterprises and improving the system.