• 한국콘텐츠학회논문지
• /
• 제8권6호
• /
• pp.159-166
• /
• 2008

본 연구는 세무공무원들의 조직 동일시와 조직몰입, 자긍심의 관계를 실증적으로 규명하는데 그 목적이 있었다. 분석결과, 첫째, 조직 동일시와 조직몰입에 영향을 미치는 개인적 특성변수는 성별과 근무연수가 조직 동일시에 유의미한 영향을 미치는 것으로 나타났다. 둘째, 세무공무원으로서의 자긍심은 조직 동일시에 정(+)의 영향을 미치는 것으로 나타났으며, 자긍심이 낮은 집단이 높은 집단보다 조직 동일시에 더 많은 영향을 미치는 것으로 나타났다. 셋째, 세무공무원의 자긍심이 높을수록 조직몰입이 높아지는 정(+)의 영향을 미치는 것으로 나타났으며, 자긍심이 높은 집단이 낮은 집단보다 조직몰입에 더 많은 영향을 미치는 것으로 나타났다. 이러한 결과는 조직구성원으로서의 높은 자긍심은 조직 동일시와 조직몰입을 증가시킬 수 있다는 것을 알 수 있다.

• 산학경영연구
• /
• 제21권1호
• /
• pp.37-49
• /
• 2008

여가문화의 급속한 발전은 스포츠에 대한 수요 증가와 함께 종목별로 수많은 스포츠 협회의 결성을 가져왔다. 스포츠협회가 스포츠 활동의 활성화를 위한 사회적인 기관으로서 주어진 기능을 다하고 계속 발전해 나가기 위해서는 비록 공익적 단체라고 하더라도 영리법인에 적용되는 회계보고 및 세부제도의 도입을 통하여 재무 및 사업 활동의 합리성과 투명성을 갖추어 나갈 수 있도록 해야 한다. 이런 의미에서 스포츠협회의 회계 및 조세의무에 대한 제반 규정 또한 명확하게 정비되어야 할 것이다. 이를 위하여 본 연구는 공익적 스포츠 협회의 회계 및 조세에 관한 독일의 법 모델, 즉 통상적으로 영리단체의 법적 형식을 갖추고 조세기본법상 규정된 공익성의 가정들을 충족시키는 모델에 기초를 두고, 우리나라 스포츠협회의 회계 및 조세의무에 대한 시사점을 도출하고자 하였다.

• 한국콘텐츠학회논문지
• /
• 제8권5호
• /
• pp.215-223
• /
• 2008

본 연구는 세무공무원들을 대상으로 세무업무의 전문분야의 특성상 전문인으로서의 자긍심과 외부이미지 그리고 조직 동일시가 조직몰입에 어떤 영향을 미치는지를 실증적으로 검증한 연구이다. 검증결과, 자긍심과 외부이미지 그리고 조직 동일시에 대한 만족도가 높을수록 조직몰입도가 높아진다는 것을 알 수 있었다. 높아져가는 국민들의 세금에 대한 관심과 시대적인 요구에 적극적으로 부응하기 위해서는 세무전문인으로서의 자긍심과 세무행정의 외부이미지 제고를 위한 본질적이고 실질적인 노력이 필요하다. 그리고 조직이 효과적으로 기능하기 위해 조직 구성원간에 조직 동일시를 일으킬 수 있도록 하여 조직몰입을 증대시킨다면 조직성과의 향상을 가져올 수 있을 것으로 판단된다.

• 대한조선학회논문집
• /
• 제60권2호
• /
• pp.86-94
• /
• 2023

Tonnage taxation has contributed to developing the Korean maritime industry through tax relief for shipping companies. The current tonnage taxation relies on the net tonnage as an earning-capacity indicator in a merchant ship. Although the tonnage tax accords with horizontal equity, it does not match vertical equity because of the different taxable capacities of an individual company. Nowadays, maritime transport uses a dedicated vessel, and each shipping freight embeds a different value of time. It means the tonnage taxation regime should consider the added value of each shipping freight. Meanwhile, as the environmental regulations led by the International Maritime Organization are being strengthened, the Korean merchant fleet must be eco-friendly soon after. This study explores the alternative to renewing tonnage taxation by utilizing the Greenship certification and considering the ability-to-pay principle. Because the Greenship certification scheme encourages shipping decarbonization, maritime transport by a certified ocean-going vessel comes to be treated as an activity for the green economy. Special taxation for the green economy may contribute to shipping sustainability and market competitiveness.

• 산업융합연구
• /
• 제1권2호
• /
• pp.141-172
• /
• 2003

To enhance Social Welfare and Public Interests, government has been enforcing the policies that induce private Sector to participate in the Public Service. In general, these policies consist of the direct or indirect supporting systems, including the advantages of taxation applicable to Private Sector that takes part in Public Service. Of the various supporting systems taken by government, the privilege from the taxes is known to the most important supporting system. The representative exemple is the tax beduction of amounts donated to the not-for-profit organizations. That is to say that donations can be deductible from taxable amounts on assessing inheritance tax and gift tax. Generally much higher cumulative tax rates are applied to the laws of inheritance tax and gift tax than the other taxes in order to redistribute the social wealth and to restrain the concentration of the wealth. On the other hand, the special exemption from the taxes can be applied to not-for-profit organization according to the standards of the relevant lows and regulations, because not-for-profit organization usually performs the partial role of government in Public Service. The perpose of this study is to find the systematical support that the not-for-profit organizations can practice Public service more efficiently than government. This study approaches the subject by means of examining current taxation systems of inheritance tax law and gift tax law and developing systematic alternatives that can make inefficient parts in taxation systems more reasonable.

• 한국콘텐츠학회논문지
• /
• 제11권7호
• /
• pp.366-373
• /
• 2011

본 연구는 세무공무원들의 직무성과의 향상을 위하여 세무조직에서 형성되고 있는 조직문화를 전제로, 조직만족이 중요한 역할을 한다는 인식하에 이들 변인들 간의 인과경로를 분석하여 조직문화와 직무성과의 기본방향과 시사점을 제시하는데 그 목적이 있었다. 분석결과, 혁신문화를 제외한 관계문화와 위계문화, 과업문화는 조직만족에 긍정적인 영향을 미치는 것으로 나타났으며, 조직만족이 높을수록 세무행정업무수행의 효율성을 높아져 직무성과가 높아지는 것으로 나타났다. 이는 세무조직에서 나타나는 위계적이고 팀워크를 통한 업무수행을 강조하는 관계문화 그리고 성과를 강조하는 과업지향적인문화가 과세행정업무를 수행하는 세무조직문화의 특성이 직무성과에 반영된 결과로서, 세무조직의 경쟁력을 높이고 조직에 대해 세무공무원들의 근무에 대한 보람을 느끼게 하여 직무성과를 효율적으로 높이기 위해서는 주인의식을 갖고 자율적으로 책임감 있게 처리해 갈 수 있는 조직문화를 조성해 주어야 할 것으로 판단된다.

• 한국병원경영학회지
• /
• 제23권4호
• /
• pp.81-86
• /
• 2018

Purposes: The purpose of this study is to argue that the taxation system for non-for-profit medical institution in Korea should be revised and that the basic direction should be to expand tax exemption like the US. Methods: We analyzed the US context of taxation policy for non-for-profit medical institutions and compared the US and Korean situation. Findings: In the United States, for-profit or non-for-profit medical institutions eternities are the most important criteria for hospital classification. Basically, full tax-exemption has been applied for non-for-profit medical institutions. The reason why many hospitals maintain their status as non-for-profit are following. First, the American society places great importance on the social responsibility and role of non-for-profit hospitals. Second, maintaining the status of non-for profit medical institutions is financially beneficial while maintaining good social reputation. The most powerful financial incentives are tax deductions and tax deductions for donations. Practical Implications: How will the taxation system for medical institutions in Korea be reformed in the future? First, if Korean government do not allow for-profit medical institutions, Korean government should consider implementing a full tax exemption system suitable for non-profit medical institutions like the US. Second, there are many variation in taxation for non-for-profit medical institution according to their legal positions. Therefore, current taxation system should be revised. Third, the reorganization of such taxation system should be in a direction that can finally encourage community benefit activities of medical institutions of nonprofit hospitals.

• 한국품질경영학회:학술대회논문집
• /
• 한국품질경영학회 1998년도 The 12th Asia Quality Management Symposium* Total Quality Management for Restoring Competitiveness
• /
• pp.333-338
• /
• 1998

QCC(Quality Control Circle) is a labor or employee group that regularly meets to discuss ways of improving product quality. Its goal is to develop and present various ways for employees to solve problems, generate and implement new ideas and gather information that would prove helpful in both areas. It will also educate employees of the responsibilities that a quality warranty will bring forth. This study conducted research on the QCC activity of Korean manufacturers in two primary ways: first part consisted of items used to diagnose QCC activity, Second part consisted of 8 items used to investigate goals and their effectiveness, obstruction and organization. Accordingly, main goal of our research was to find ways to improve through QCC.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권7호
• /
• pp.209-217
• /
• 2020

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher-administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach's alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.

• Journal of Preventive Medicine and Public Health
• /
• 제46권4호
• /
• pp.155-164
• /
• 2013

Noncommunicable diseases (NCDs) are the most important causes of premature mortality and disability-adjusted life years in Korea. NCDs are also the main contributor to socioeconomic inequalities in mortality and life expectancy. Reduction of NCDs and NCD inequalities would result in significant improvement in healthy life expectancy and health equity in Korea. Major NCD risk factors such as dietary risks (including salt intake), alcohol consumption, cigarette smoking, and high blood pressure were found to be the leading modifiable risk factors of disability-adjusted life years in Korea, based on the 2010 Global Burden of Disease Study. Several Korean studies have shown that these risk factors play an important role in creating socioeconomic inequalities in NCD mortality and total mortality. Current international discussions on NCD policies in the United Nations and the World Health Organization would provide better opportunities for developing aggressive population-wide policy measures in Korea. Considering the paucity of population-wide policies to control major NCD risk factors in Korea, rigorous population approaches such as taxation and regulation of unhealthy commodities as well as public education and mass campaigns should be further developed in Korea.