• 제목/요약/키워드: Tax System

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Analysis of Effects on Adoption of a Safety e-Reporting System (안전신고 제도(안전신문고) 도입에 따른 효과 분석)

  • Lee, Jun;Cho, Sangmyeong;Park, Eunmi;Lee, Sanghwa
    • Journal of Korean Society of Disaster and Security
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    • v.12 no.4
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    • pp.27-41
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    • 2019
  • To analyze the effectiveness of the safety e-reporting system, the present study carried out analysis of safety e-reporting data reported between September 2014 and July 2019, and selected items for measuring the effectiveness of safety e-reporting. Using these items, the effects of adopting the reporting system for the four major parking violations was analyzed, alongside an analysis of effects in terms of traffic accidents using the unit model. When we count the securement of the tax revenue through measures such as charging fines as the beneficial factor per case, the estimation of the benefit is around 62,000 KRW per case. Summing the two factors up, the total value of citizen's reports pertaining to the big four parking violations is about 275,000 KRW per case. Most of the reports made through the Safety e-Report system are about traffic and facilities. When we calculate the total annual benefit with the representative reporting value defined with traffic and facilities, the system received a total of 1,164,439 cases from 2014 to 2019, while citizens reported 52,721 cases for the big four parking violations from April to July 2019. As the value of a safety report is around the net benefit for last five years is around 27,340,000,000 KRW.

Analyzing the Implement System Shift of Land Policies (토지정책 추진체계 변화 연구)

  • Kim, Mi-Suk;Yun, Jeong-Ran;Park, Sang-Hak
    • Land and Housing Review
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    • v.2 no.4
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    • pp.439-452
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    • 2011
  • The goal of this research is to suggest the desirable directions of the land policies implement system based on analysis of existing those of Korea with the paradigm shift of land policies. We classify the land policies into land ownership, land use, land development and land management ones, and then analyze their implement system characteristics. The results are follows : firstly, the land policies implement systems have been set to large scale and rapid development. Secondly, although the systems have been specialized by their areas, the comprehensive manage systems for the harmony between development and conservation are lacking. Thirdly, the parts of the central government powers related to land use has been hand covered to local governments. And the participations of residences private companies have enlarged in the land development. Fourthly, the purposes of the information management on land use have been changed from tax collection into planned land use, but the information management has not met the need of planned land use. This study shows that firstly, the implement system focusing on large development projects might be no longer effective because of high possibility of the property prices stabilization, so moderately small ones must be found. Secondly, the system cope with the climate change and to realize the efficient utility of land is needed. Thirdly, it is necessary to take the actual measures to participate a variety of subjects. Fourthly, the system modification of the land information manage system as land policies infra is also needed to establish integral land policies.

The Classification arranged from Protectorate period to the early Japanese Colonial rule period : for Official Documents during the period from Kabo Reform to The Great Han Empire - Focusing on Classification Stamp and Warehouse Number Stamp - (통감부~일제 초기 갑오개혁과 대한제국기 공문서의 분류 - 분류도장·창고번호도장을 중심으로 -)

  • Park, Sung-Joon
    • The Korean Journal of Archival Studies
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    • no.22
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    • pp.115-155
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    • 2009
  • As Korea was merged into Japan, the official documents during Kabo Reform and The Great Han Empire time were handed over to the Government-General of Chosun and reclassified from section based to ministry based. However they had been reclassified before many times. The footprints of reclassification can be found in the classification stamps and warehouse number stamps which remained on the cover of official documents from Kabo Reform to The Great Han Empire. They classified the documents by Section in the classification system of Ministry-Department-Section, stamped and numbered them. It is consistent with the official document classification system in The Great Han Empire, which shows the section based classification was maintained. Although they stamped by Section and numbered the documents, there were differences in sub classification system by Section. In the documents of Land Tax Section, many institutions can be found. The documents of the same year can be found in different group and documents of similar characteristics are classified in the same group. Customs Section and Other Tax Section seemed to number their documents according to the year of documents. However the year and the order of 'i-ro-ha(イロハ) song' does not match. From Kabo Reform to The Great Han Empire the documents were grouped by Section. However they did not have classification rules for the sub units of Section. Therefore, it is not clear if the document grouping of classification stamps can be understood as the original order of official document classification system of The Great Han Empire. However, given the grouping method reflects the document classification system, the sub section classification system of the Great Han Empire can be inferred through the grouping method. In this inference, it is understood that the classification system was divided into two such as 'Section - Counterpart Institution' and 'Section - Document Issuance Year'. The Government-General of Chosun took over the official documents of The Great Han Empire, stored them in the warehouse and marked them with Warehouse Number Stamps. Warehouse Number Stamp contained the Institution that grouped those documents and the documents were stored by warehouse. Although most of the documents on the shelves in each warehouse were arranged by classification stamp number, some of them were mixed and the order of shelves and that of documents did not match. Although they arranged the documents on the shelves and gave the symbols in the order of 'i-ro-ha(イロハ) song', these symbols were not given by the order of number. During the storage of the documents by the Government-General of Chosun, the classification system according to the classification stamps was affected. One characteristic that can be found in warehouse number stamps is that the preservation period on each document group lost the meaning. The preservation period id decided according to the historical and administrative value. However, the warehouse number stamps did not distinguish the documents according to the preservation period and put the documents with different preservation period on one shelf. As Japan merged Korea, The Great Han Empire did not consider the official documents of the Great Han Empire as administrative documents that should be disposed some time later. It considered them as materials to review the old which is necessary for the colonial governance. As the meaning of the documents has been changed from general administrative documents to the materials that they would need to govern the colony, they dealt with all the official documents of The Great Han Empire as the same object regardless of preservation period. The Government-General of Chosun destroyed the classification system of the Great Han Empire which was based on Section and the functions in the Section by reclassifying them according to Ministry when they reclassified the official documents during Kobo Reform and the Great Han Empire in order to utilize them to govern the colony.

The Manchus and ginseng in the Qing period (만주족과 인삼)

  • Kim, Seonmin
    • Journal of Ginseng Culture
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    • v.1
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    • pp.11-27
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    • 2019
  • The Jurchens, the ancestors of the Qing Manchus, had lived scattered in Manchuria and had made their living mostly on ginseng gathering and animal hunting. Their residential areas, rich with deep forest and numerous rivers, provided great habitation for all kinds of flora and fauna, but not so proper for agriculture. Based on their activities of foraging and hunting, the Jurchens developed a unique social organization that was later transformed into the Banner System, the most distinctive Qing military institution. By the sixteenth century, that the external trade brought considerable changes to Jurchen society. A huge amount of foreign silver, imported from Japan and South America to China, first invigorated commercial economy in China proper, and later caused a huge influence on Ming frontier regions, including Manchuria. In the late sixteenth century when the tradition of foraging and hunting encountered with silver economy, the Jurchen tribes became unified after years of competition and transformed themselves into the Manchus to build the Qing empire in 1636. In 1644 the Manchus succeeded in conquering the China Proper and moved into Beijing. Even after that, the Manchu imperial court never forgot the value of Manchurii ginseng; instead, they paid great efforts to monopolize this profitable root. Until the late seventeenth century, the Qing court used the Banner System to manage Manchurian ginseng. The banner soldiers stationed in Manchuria checked unauthorized civilian entrances in this frontier and protected its ginseng producing mountains from the Han Chinese people. All the process of ginseng gathering was managed by the institutions under the direct control of the imperial court, such as the Imperial Household Department, the Butha Ula Office, and the Three Upper Banner in Shengjing. Banner soldiers were dispatched to the given mountains, collect the given amount of ginseng, and send them to the imperial court in Beijing. The state monopoly of ginseng was maintained throughout the eighteenth and nineteenth centuries under the principle that Manchuria and its natural resources should be guarded from civilian encroachment. At the same time, Manchurian ginseng was considered as an important source of state revenue. The imperial court and financial bureau wanted to collect ginseng as much as they needed. By the late seventeenth century as the ginseng management by the banner soldiers failed in securing the ginseng tax, the Qing court began to invite civil merchants to ginseng business. During the eighteenth century the Qing ginseng policy became more dependent on civil merchants, both their money and management. In 1853 the Qing finally ended the ginseng monopoly, but it was before the early eighteenth century that wealthy merchants hired ginseng gatherers and paid ginseng tax to the state. The Qing monopoly of ginseng was in fact maintained by the active participation of civil merchants in the ginseng business.

Analysis of Determinants of Carbon Emissions Considering the Electricity Trade Situation of Connected Countries and the Introduction of the Carbon Emission Trading System in Europe (유럽 내 탄소배출권거래제 도입에 따른 연결계통국가들의 전력교역 상황을 고려한 탄소배출량 결정요인분석)

  • Yoon, Kyungsoo;Hong, Won Jun
    • Environmental and Resource Economics Review
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    • v.31 no.2
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    • pp.165-204
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    • 2022
  • This study organized data from 2000 to 2014 for 20 grid-connected countries in Europe and analyzed the determinants of carbon emissions through the panel GLS method considering the problem of heteroscedasticity and autocorrelation. At the same time, the effect of introducing ETS was considered by dividing the sample period as of 2005 when the European emission trading system was introduced. Carbon emissions from individual countries were used as dependent variables, and proportion of generation by each source, power self-sufficiency ratio of neighboring countries, power production from resource-holding countries, concentration of power sources, total energy consumption per capita in the industrial sector, tax of electricity, net electricity export per capita, and size of national territory per capita. According to the estimation results, the proportion of nuclear power and renewable energy generation, concentration of power sources, and size of the national territory area per capita had a negative (-) effect on carbon emissions both before and after 2005. On the other hand, the proportion of coal power generation, the power supply and demand rate of neighboring countries, the power production of resource-holding countries, and the total energy consumption per capita in the industrial sector were found to have a positive (+) effect on carbon emissions. In addition, the proportion of gas generation had a negative (-) effect on carbon emissions, and tax of electricity were found to have a positive (+) effect. However, all of these were only significant before 2005. It was found that net electricity export per capita had a negative (-) effect on carbon emissions only after 2005. The results of this study suggest macroscopic strategies to reduce carbon emissions to green growth, suggesting mid- to long-term power mix optimization measures considering the electricity trade market and their role.

The Development Scheme of Domestic Third Party Logistics for Revitalization of Electronic Trade (전자무역의 활성화를 위한 국내 제3자물류 발전방안)

  • Cha, Soon-Kwean;Jang, Heung-Hoon
    • Journal of Korea Port Economic Association
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    • v.24 no.2
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    • pp.155-174
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    • 2008
  • This paper proposed several activation strategies at both the government and company parts for the development of domestic third party logistics(TPL) to pull electronic trade era much earlier. In the government side, it must need to arrange and integrate complex regulation rules on the Logistics for more smooth access and use the TPL market. Also, it has to provide multiple support policies such as tax reduction, technical and financial service providing, and logistics information system to TPL. Finally, it should construct the government levels education system to train and forster a competent man who is well qualified as a electronic and logiscic expert. The TPL company must build up a total logistics information system concerned with an innovative operation system such as SCM, JIT etc. which can provide logistic services on demand to the electronic trade customers to maximize consumer satisfaction. In the shipper company level, it try to join a long-term strategic alliance with TPL to reduce logistic cost and increase logistic service to its electronic trade consumers.

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The Effects of Service Qualities on Customer Satisfaction, Trust, and Behavioral Intention in Smartphone Shopping Malls (스마트폰 쇼핑몰의 서비스품질이 고객만족, 신뢰, 행동의도에 미치는 영향)

  • Yang, Seung-Kwon;Shim, Jae-Hyun
    • The Journal of Industrial Distribution & Business
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    • v.9 no.12
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    • pp.31-43
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    • 2018
  • Purpose - Smartphone shopping malls provide customers with a variety of tangible and intangible services including web sites, web design, use convenience, information for products and shopping and various after services. Accordingly, it is needed to expand and classify service qualities based on the various services provided by smartphone shopping malls, and then analyze path structures of smartphone shopping malls' qualities → customer satisfaction → behavioral intention. The purpose of this study is to categorize the qualities of smartphone shopping mall users based on the e-SERVQUAL by Lee(2002) and the SERVQUAL by Parasuraman et al.(1988, 2005), the smartphone shopping malls' service qualities based on service quality of smartphone shopping malls used in the previous use studies, and the Website quality factors of service industry and to analyze path structure of smartphone shopping mall's qualities → customer satisfaction → behavioral intention on college students in order to confirm the system of smartphone shopping malls' qualities. Research design, data, and methodology - This study's survey was carried out on the college students of university located in northeastern of Seoul. It was from December 7 - 15, 2017, and a total of 240 questionnaires were distributed, with 228 collected. Of them, effective questionnaires used in the final study were a total of 201 except 27 that couldn't be used. In this study, empirical analysis was done with factor analysis, correlation analysis, multiple regression analysis, simple multiple regression analysis and moderating regression analysis by using Statistics Package SPSS18.0. Results - The study results are as follows: First, smartphone shopping malls' qualities were classified into six categories like customer system quality, Web design quality, convenience quality, information-offering quality, service quality, and product quality. Second, it showed that system quality, Web design quality, and information-offering quality had a positive impact on customer satisfaction, respectively. Third, it suggested that quality factors of smartphone shopping mall users had a positive impact on customer satisfaction in the order of quality, information-offering quality, system quality and Web design quality. Finally, it showed that customer service quality, product quality, and convenience quality did not have a positive impact on customer satisfaction. In addition, it said that customer satisfaction of smartphone shopping mall users had a positive impact on behavioral intention and thereby, the higher the customer satisfaction was, the higher the relations between reuse intention and recommendation intention were. Meanwhile, moderating regression analysis showed that trust did not have moderating effect in the relations between customer satisfaction and behavioral intention. The above study revealed that smartphone shopping malls' qualities were classified into six categories and it was possible to generalize after empirical analysis was made in the path structure. Conclusions - Smartphone shopping mall users consider usefulness of obtaining shopping information and quality on quick and abundant shopping information more important than access environment of smartphone shopping malls and kind services of smartphone shopping mall managers. Thereby, smartphone shopping mall marketers need to take service qualities like system quality and information-offering quality into more consideration.

Levying Garage Option on Car Buyers (Jejusi Case Studies and the Way to Success) (제주시 차고지증명제 사례소개와 성공을 위한 방안 연구)

  • Hwang, Gyeong-Su
    • Journal of Korean Society of Transportation
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    • v.27 no.4
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    • pp.91-100
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    • 2009
  • The purpose of this study is to introduce the Levying Garage Option on Car Buyers which has become operative firstly in Korea, and to suggest the way to activate the system, hearing the view of Jeju residents with positive and negative function of parking. Levying Garage Option on Car Buyer is the system to apply a law for establishing garages to all of vehicles. Especially this is proposed to correct the disorder of Local street night parking, to improve the fine view of street, and to recover the original function of street to residents. To make this system successful there should be separate solutions at the densely built up area as a result of survey. This study conduct the Logistic Regression Analysis for and against the system. If the more residents approve the system, we should concern about the several solutions such as easing the distance between the garage and street, regulating, and special plan for an apartment house, etc. The suggestions are as follows. First, the policy needs to ease the distance between the garage and street gradually. Second, the Jeju government need to offer the residents the incentive such as reduce or exempt the tax and make them establish the private parking lot with supplying the low interest loan. Third, there should be connected with the project to break up the fences of their houses.

Study on Forestland Conversion Demand Prediction based on System Dynamics Model (System Dynamics 기반의 산지전용 수요 모델 개발에 관한 연구)

  • Doo-Ahn, KWAK
    • Journal of the Korean Association of Geographic Information Studies
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    • v.25 no.4
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    • pp.222-237
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    • 2022
  • This study was performed to predict change of forestland area in future to 2050 based on System Dynamics Model which is based on feedback loop by causal relationship. As forestland area change in the future depends on potential forestland conversion demands, each demand type of forestland conversion such as agricultural, industrial, public and residential/commercial use was modeled using annual GDP, population, number of household, household construction permission area (1981~2019). In results, all of conversion demands would have continuously decreased to 2050 while residential and commercial land would be reduced from 2034. Due to such shortage, eventually, total of forestland in South Korea would have decreased to 6.18 million ha when compared to current 6.29 million ha. Moreover, the forestland conversion to other use types must be occurred continuously in future because most of forestland is owned privately in South Korea. Such steady decrement of forestland area in future can contribute to the shortage of carbon sink and encumber achievement of national carbon-neutral goal to 2050. If forestland conversion would be occurred inevitably in future according to such change trends of all types, improved laws and polices related to forestland should be prepared for planned use and rational conservation in terms of whole territory management. Therefore, it is needed to offer sufficient incentive, such as tax reduction and payment of ecosystem service on excellent forestland protection and maintenance, to private owners for minimizing forestland conversion. Moreover, active afforestation policy and practice have to be implemented on idle land for reaching national goal 'Carbon Neutral to 2050' in South Korea.

An Empirical Analysis on the Effects of Parallel Reimportation: The Case of Korean Automobile Market (재병행수입의 경제적 효과 분석: 자동차산업을 중심으로)

  • Chang, Woo Hyun
    • KDI Journal of Economic Policy
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    • v.36 no.4
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    • pp.71-102
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    • 2014
  • This paper examines the possibility of 'parallel reimportation', the reimportation of goods originally produced in the country and exported to another country by profit-pursuing arbitrageurs. The chance of parallel reimportation implies unusually high level of market power of domestic enterprises, and promoting parallel reimportation can be an effective welfare-enhancing, competition-generating policy for the situation. Motivated by the finding, this paper proposes a methodology to measure the welfare effects of parallel reimportation. Specifically, this paper makes use of a structural empirical model to estimate the demand and supply system of Korean automobile market for performing a counterfactual experiment to measure the welfare effects of the parallel reimportation. The results indicates that parallel reimportation can enhance social welfare considerably by increasing consumer surplus and government tax revenue altogether, though it reduces the producer surplus.

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