• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.1 no.2
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• pp.135-155
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• 2006

The purpose of this paper IS to examine the differences of cognition between self-management and corporation in report and payment of Value Added Tax. And then We want to suggest the policy of improvements to reduce the resistance of tax-payer in V.A.T. Data was collected for 250 firms' samples from the self-employed and corporation in Daegu Seongseo Industry District. The main results of empirical study are as follows. First, Value Added Tax is not fair in all companies. But It couldn't find the differences between self-employed a d corporation in statistical meaning. Second, It was found the cooperatives generally think to pay the taxes in rule, but self-employed not do it in the report and payment of Value Added Tax. But we couldn't find the important differences between self-employed and corporation in statistical meaning. We propose to improve the polices of introduction of tax rates of multiples in the charging and to redesign the definition of a tax-payer of value added tax to reduce the resistance in report and payment.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.49-60
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• 2023

The study attempts to examine the relationship among revenue growth factors from different angles and provides a comprehensive overview of tax revenue collection for developing countries. The impact of income tax, customs duty, and value-added tax on the gross domestic product is examined using the ordinary least-square (OLS) multiple regression approach. To confirm the association, a multiple regression model is applied to time-series data. SPSS software, MS Excel, is used to draw the empirical results, trend analysis, and some graphical presentation to reach the study's objective. The findings show that while the value-added tax has a significant impact and the highest coefficient, regardless of country, income tax and customs duty may or may not be significant depending on the circumstances. It triggers effectual and efficacious economic growth. The paper has implications in policy-making areas where governments are seeking how to stimulate revenue growth effectively and efficiently. To promote economic growth, the tax net and tax rate on luxury goods should be increased along with human resources in the tax administration for the short term. But in the long term, decentralization & digitization of tax administration, dismantling the existing tax barriers and good governance are necessary.

• Korean Architects
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• s.630
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• pp.122-125
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• 2021

• Korean Architects
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• s.627
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• pp.120-123
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• 2021

• Korean Architects
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• s.621
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• pp.114-115
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• 2021

• 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.

• Management & Information Systems Review
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• v.20
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• pp.137-156
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• 2007

This study had an objective to obtain a result of the economic impacts of lodging industry on the Koran economy. Using the input-output model(I-O model), lodging industry sectoral multipliers were derived from the effects of output, income, employment, value added. indirect tax, and import. According to results of this study, estimated economic impacts of the convention industry were $2,950 million in output, $712 million in income, 92,257persons in employment, $1,590 million in value added, $12 million in indirect tax, and $226 million in import sectors.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.129-137
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• 2019

Tax can be categorised into direct tax and indirect tax. This paper uses the ordinary least-squares regression method to study the impact of direct and indirect tax on economic growth in Vietnam in the period 2003-2017. Statistical data is collected from the Ministry of Finance of Vietnam. Theoretically, tax generates the state budget revenue and is a tool to regulate the economy. The results of statistical tests show that tax has a positive impact on Vietnam's economic growth. However, the effects of direct tax and indirect tax are different. The indirect tax has a positive influence and promote Vietnam's economic growth, while the impact of the direct tax is invisible. There has not been sufficient evidence to confirm that the indirect tax has a more positive impact than the direct tax. To promote economic growth, Vietnam needs to restructure its tax system towards: (1) Increasing the proportion of indirect tax, reducing the proportion of direct tax in the state budget revenue; (2) Expanding tax bases; (3) Reducing tax rates of corporate income tax and personal income tax; (4) Increasing tax rates of environmental protection tax, natural resources tax, value added tax and excise tax on some types of goods which harm health and environment.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.10 no.9
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• pp.4487-4507
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• 2016

Recently tax authorities in the world have been adopting advanced information technology over the Internet into their processes. Websites that enable filing tax returns and paying tax electronically have been implemented in many countries. However, the tax authorities have difficulties in forcing the mandatory system because taxpayers do not feel comfortable with readily capturing their incomes by the system. This study aims to provide a guideline for successful implementation of the mandatory e-tax invoice system. First, the study foucsed on investigating whether the Korean e-tax invoice system was implemented successfully. Secondly, the study assessed actions that might contribute to its successful implementation. The analyses identify that establishing a free website for small-sized taxpayers and providing various issuing systems for diverse taxpayers are critical for its success. The results also enable the tax administrations aspiring to introduce a mandatory system to emphasize some specific actions, which have significant effects on its desired purposes. Finally, this study presents the various policy implications that previous studies have not provided.

• Journal of the Korea Computer Industry Society
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• v.6 no.2
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• pp.287-294
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• 2005

In Korea an Internet Home Tax Service has started from the year of 2000 with a value added tax system and has been expanded to a corporate income tax and an individual income tax in 2004. Therefore most of the important tax items have been systemized with Home Tax Service. In this paper, 9 variables which contain 41 issues are used to testify a tax payer satisfaction grade. Those 9 variables include quality of system, quality of information, legislative area, systematic area, mental area, user satisfaction, effectiveness of the information projects, and tax compliance grade.