• Journal of Digital Convergence
• /
• v.14 no.2
• /
• pp.115-122
• /
• 2016

Tax-Refund System for foreign tourists is constantly increasing trend because of the discount effect of product. However, in order to get Tax-Refund, foreign tourists are supposed to keep a refund statement of paper issued after the purchases and the existing refund windows involve complicated procedure and poor accessibility, which causes the inconvenience. After recognizing the problems, K company has implemented information systems to relieve the discomfort of the Tax-Refund service by streamlining and reforming complex and inconvenient procedures of the Tax-Refund service so that it is able to plan the shopping convenience of foreign tourists. The K's information system is considered good practice to show that they can play a key role under the competitive environment with the corporate information system that is an essential element in achieving a competitive advantage.

• Journal of Digital Convergence
• /
• v.15 no.11
• /
• pp.221-229
• /
• 2017

The purpose of this study is to find out ways to enhance corporate value by using more efficient use of non-reflux Income which is commonly considered in existing corporate income tax refund and newly introduced investment and mutual aid promotion tax. Specifically, we analyzed the effect of income tax return income and income tax return on wages and fixed - asset investments, which are commonly considered in the two tax systems, on firm value. As a result of the analysis, it was confirmed that short-term internal reserves and income reflux activities had a negative impact on firm value, and long-term internal reserves and income reflux return had positive effects on firm value. It is recommended not to formulate uniform criteria such as the ratio of income refund activity to the contents of tax, but to apply the tax refund to the internal taxation system and the taxable income source.

• Journal of the Korean Society for Aviation and Aeronautics
• /
• v.30 no.4
• /
• pp.159-168
• /
• 2022

본 연구의 목적은 공항 세금 환급시스템의 혁신적 특성과 중국인 탑승객의 개인 통제신념이 수용 의도에 미치는 영향을 규명하고자 하였다. 본 연구는 계획된 행동이 세금환급을 받으려는 의도에 미치는 영향에 대해 이론적으로 고찰하고 분석하였다. 공항에서 세금환급시스템을 이용한 경험이 있는 중국인 탑승객 343명을 대상으로 자료를 수집하였다. 실증 분석 결과, 시스템 혁신적 특성에서 상대적 이점, 적합성 및 복잡성이 높고, 인식된 위험이 낮을수록, 개인 통제신념에서 행동신념, 규범신념 및 통제신념이 높을수록 이용자의 수용의도가 높은 것으로 판명되었다. 이용자 채택 단계에 따른 수용 의도 간의 차이를 분석한 결과, 초기 수용자 집단이 후기 수용자 집단보다 수용 의도가 높은 것으로 나타났다. 이용자의 채택 단계에 따라 수용 의도에 영향을 미치는 요인은 차이가 있었는데, 초기 수용자 집단에서는 시스템 혁신적 특성 중 적합성과 개인 통제신념이 중요한 변수였으며, 후기 수용자 집단에서는 시스템 혁신 특성 중 인식된 위험과 규범신념을 제외한 개인의 통제신념이 중요한 변수로 분석되었다. 따라서 공항 세금 환급시스템에 대한 초기 수용자들에게는 더 많은 확신을 줄 필요가 있으며, 후기 수용자들에게는 지각된 위험을 감소시켜 주어야 할 것이다.

• International Commerce and Information Review
• /
• v.8 no.1
• /
• pp.167-182
• /
• 2006

The free trade zone would be evaluated at the point of granting exceptions of lease and disposal of land and manufactory, the organic relationship of the Manufacture and distribution, the reduction of rental value for foreign investment company and tax refund or exemption for customs duty that can be able to extend and draw new foreign investment enterprises. But despite of these, Free Trade zone, taking it in all its bearings, I considered its institutional problems and tried to find betterment of this.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.14 no.6
• /
• pp.91-101
• /
• 2019

Tourism or travel business consists of a set of services for people who visit exotic places. Payment is usually marking the end of the series of activities relating to tourism, and it becomes the linkage for the next activity. With the recent advancement of mobile Fintech technologies, we have learned that more convenient and more secure financial transactions are improving the quality of tourism. It should be noted that tourism counts on information technology heavily in terms of mobile Internet and smart devices use, which yields to a wide business opportunities for Fintech startups. However, payment information has not been highlighted for additional marketing promotion activities. The lack of research into information technology-based business models that extend Fintech services related to payment in venture start-up studies hinders the understanding of the possibility of creating new business through the value creation process after payment. This study attempts to investigate this issue based on the theory of smart tourism and service-dominant logic with developing a new information system. More specifically, marketing promotion activities after payment for Chinese tourists visiting Korea are examined. Specifically, WeChat Pay and instant tax refund service were considered while the system was developed by following desing science research methodology. This study is meaningful in that it finds a new possibility of Fintech business model by applying scientific and academic methods, and it reminds the necessity of service automation system centered on instant tax refund.