• Title/Summary/Keyword: tax burden

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The Analysis of Economic Contribution of Character Industry in China (산업연관분석에 의한 중국 캐릭터 산업의 경제적 효과 분석)

  • Zhang, Xin-Dan;Yao, Jin-Ge;Lee, Hyuck-Jin
    • The Journal of the Korea Contents Association
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    • v.21 no.9
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    • pp.125-135
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    • 2021
  • Due to the lack of national consensus on the importance and value of the character industry and the lack of recognition of value as a national strategic industry, the development of the character industry is experiencing great difficulties. The purpose of this study is to analyze the economic effects of character industry in China to help establish policies and strategies for the character industry in the future. To this end, this study utilized the China 2017 Industrial Association Table. The analysis results are as follows. China's character industry has a lower production inducement effect than other industries with a column total of 3.45514, and a row total of 1.30015. This shows that China's character industry is still being produced by small and medium-sized companies with a low equity ratio. Second, in the character industry, the index of the sensitivity of dispersion representing the forward linkage effect is 0.01426 and the impact factor is 0.03790, which are all less than 1. Therefore, it can be said to be the final demand manufacturing type.Third, in China character industry's income induction is 0.47690 and the production tax induction effect is -0.04912. It can be seen that the character industry has less income induction and tax burden generated every time the final demand increases by one unit in the entire industry than in other industries.Despite the quantitative growth of the character industry in China, the impact on other industries is low and it is not playing a role as an income-generating industry. Structural improvement is needed for the qualitative development of China's character industry.

Current Status and Reasons for the Location Change of Primary Medical Institutions in Korea (일차의료기관의 이동 현황과 이에 영향을 미치는 요인에 대한 연구)

  • Shin, Soon-Ae;Lee, Jin-Seok;Kim, Chang-Yup;Kim, Yong-Ik;Ha, Beom-Man
    • Journal of Preventive Medicine and Public Health
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    • v.34 no.3
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    • pp.219-227
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    • 2001
  • Objectives : To understand the current status of the opening, closing and relocation of primary medical institutes in Korea and identify the underlying decision factors. Methods : Sources of analyzed data included the medical institutional master file at the National Health Insurance Corporation(1998, 2000) and Regional Statistic Annual Bulletins. To investigate changes including the opening, closing and relocation, a total of primary medicalinstitutions(16,757 in 1998, 19,267 in 2000) were analysed. Results : Between 1998 and 2000, there was a 15.0%(2,510) increase in the number of primary medical institutions and the rate of increase in the rural area was higher than the urban area, and higher for specialty clinics than primary practice. However, these findings did not suggestany improvement in the maldistribution of primary medical institutions. During the time period studied, newly opened and closed primary medical institutions numbered 4,085 and 1,573, respectively. Additionally, institutions thatrelocated numbered 2,729, or 16.3% of all primary medical institutions in operation in 1998. These openings and closings were more frequent among young doctors. As a result of our analysis on the underlying regional factors forrelocation, the factors that were statistically significant were local per capita tax burden and the number of schools per ten thousand persons. !n, the case of institutional factors, movements were significantly associated with gender and the location of primary medical institutions. Conclusions : In order to establish effective long-term intervention for primary medical institutions, further study and monitoring of primary medical institutions and the identification of factors influencing opening location and relocation is necessary.

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A Study on The Problem of The Revised Security Industry Law and Improvement Plan (개정 경비업법의 문제점과 개선방안에 관한 연구)

  • Park, Hyung-Sik
    • Convergence Security Journal
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    • v.13 no.5
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    • pp.129-135
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    • 2013
  • The revised security industry law revised 17 provisions among 31 provisions in order to root out the violent event. The main contents of the revised security industry law is the intensitfication of the required condition of permission, intensitfication of the obligation, management strengthening of the public resentment of group field, official, reason of expansion of the expenses instructor and guard, dress and equipment, vehicle, intensitfication of the managing director, intensitfication of the punishment, and etc. However, there is the problem including the putting under an obligation of the arrangement new appointment education, cause provider punishment of the service company violence, awareness of the police to the security company, excessive regulation, intensification of punishment problem, supervision power intensitfication of the revised security industry law is excessive the police, and etc. The individual responsibility education completion method and public resentment of group field in addition to is thought in order to solve this that exclusion of the prior education obligation, revision of the security industry law, burden on tax payers of the extra charge, punishment of the violence request contract trader, introduction of the guard qualification certificate system, and etc. are needed.

Study on Management Plan of the Financial Supervisory Service According to Increase of Risk of Household Debts (금융권 가계부채 위험증가에 따른 금융감독원 관리방안에 관한 연구)

  • Lee, YunHong
    • Korean Journal of Construction Engineering and Management
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    • v.19 no.2
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    • pp.96-106
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    • 2018
  • The government adopted activation policy of real estate to overcome low economic growth rate. Real estate activation plan adopted by the government raised credit limit by lowering the regulation, and reduced real estate investment cost by reducing the base rate. Also, delayed transfer tax on multi-house owner to activate real estate investment and resolved purchase right resale. Relief of real estate regulate caused increase of housing sales and price increase, and the real estate market changed to overheating aspect such as premium upon completion of lot sale in a short time. Such market atmosphere greatly increased household debs as owners own houses based on 'financial debt' instead of their income. Since 2017, real estate policy was reinforced to reduce household debts and lending rate was raised due to rise of base rate, accordingly, burden of household debt is expected to increase. This research suggested a plan for the Financial Supervisory Service to efficiently manage the financial world by analyzing the cause and problem of household debs.

A Study on Periodic Changes in Fiscal Variables Due to Elections (선거에 따른 재정변수의 주기적인 변화에 관한 연구)

  • Kim, Seongtae
    • KDI Journal of Economic Policy
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    • v.33 no.3
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    • pp.163-209
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    • 2011
  • This study empirically analyzes whether political rent-seeking behavior exits in Korea. The empirical analysis shows that there is a cyclical decline in aggregate revenue immediately following the election year. However, when using other aggregate fiscal variables including aggregate revenue, fiscal balance, tax and public burden ratio, no such cyclical deterioration are found. By sector, the expenditures of the economic affairs show a cyclical increase in the year right after the election. In addition, as the ratio of ruling party senators to total senators is high, the expenditures of the economic affairs tend to increase more and this tendency becomes more stronger right after the presidential election year. Such a result turns out to be consistent even when the expenditure was analyzed separately from the mandatory and discretionary expenditures by sector. This is a testimony to the existence of political rent-seeking behavior in Korea.

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Integration of Unemployment Insurance with Retirement Insurance and Its Welfare Analysis (통합실업보험제의 후생분석)

  • Yun, Jungyoll
    • Journal of Labour Economics
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    • v.26 no.2
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    • pp.31-59
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    • 2003
  • This paper analyzes a social insurance system that integrates unemployment insurance with a pension program, allowing workers to borrow against their future wage income to finance consumption during an unemployment episode and thus improving their search incentives while reducing risks. This paper identifies the conditions under which the integration improves welfare and the factors which determine the optimal degree of integration. A fully integrated system is one in which no reliance is placed at all on a separate tax-funded unemployment insurance program. We show that when the duration of unemployment is very short compared to the period of employment or retirement, the optimal system involves an exclusive reliance on pension-funded self-insurance. This system imposes a negligible risk burden for workers while avoiding attenuating search incentives. We also argue that a joint integration of several social insurance programs with a pension program through an individual account is desirable unless the risks are perfectly correlated to each other.

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An Empirical Analysis on the Fiscal Crisis of Local Governments in Korea (지방자치단체의 '재정위기'에 대한 실증분석)

  • 김범식;박원석;송영필
    • Journal of the Korean Regional Science Association
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    • v.15 no.1
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    • pp.75-92
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    • 1999
  • In this study, the present state of fiscal crisis for local governments after IMF is analyzed, firstly. its implications Characteristics of structural reform of finance after IMF bailout in Korea are examined, secondly. Since Korea was shocked by the currency crisis at the end of 1997, its local governments have also faced fiscal difficulties. The Depression of national and local economies led to decreases in tax revenues of local governments. And these shrunken revenues led to their expenditure cuts. Many investment plans were curtailed, and ordinary expenditures were also reduced sharply. The negative influences of the currency crisis on local government's finances can be examined in terms of fiscal revenue, fiscal spending, and debt burden. As a result many local governments are now experiencing fiscal stress, and some of them are even faced with fiscal crisis although the possibility of extreme measures, such as moratoriums or bankruptcies, is very slim. This is due in part to the weight of debt in local governments' budgets having remained small since the debt of local governments has been controlled by the central government. Another reason is that, central government, which functions as a lender of last resort for the local governments, will pay the debt for them. Also, without a legal system which stipulates the adjudication of bankruptcy for municipalities in Korea, local Korean governments have no legal right to declare bankruptcy. Although not a single municipality has fallen into insolvency, yet, this trend will continue to deepen as the recession continues and may lead to a situation where manu local governments fall into virtual bankruptcy in the near future, and its effects on society, as a whole, will be serious. Therefore, measures to prevent and overcome such an extreme situation are necessary, but both short-and long-term policies should be to cope with the current fiscal crisis and to prevent the deepening of the current situation.

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The Responsibility of the State for Financing of the National Health Insurance (의료보험 재정에서의 국가 책임)

  • Lee, Jun-Young
    • Korean Journal of Social Welfare
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    • v.57 no.4
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    • pp.321-342
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    • 2005
  • The finance of the National Health Insurance(NHI) in nearly every Nation in the world has been traditionally based on premiums of the workers and employers. But in Korea, the government has been guaranteeing financial supports to regional health corporations. After the unification of the different corporations in the NHIC, the government will not have to give financial support to the NHIC. Then this will be a serious financial challenge to NHIC, which has usually had financial deficit. The purpose of this paper is to review the problems of the premium based financing of the NHI and to exam whether such problems will be solved through the financial support from the state to the NHI. The analysis in this paper focused on five viewpoints; 1) work relatedness 2) redistribution effect 3) financial burden of business firms through the premium 4) risk pooling 5) management hegemony of the NHI. As a result, it was found that there are many problems in every five aspects and these problems could be solve through the financial aid from the state. But, it does not without any restriction mean to suggest that the financing mode of the korean NHI should be wholly transformed to a tax based financing mode. Because there are many things to be considered in oder to alter the financing mode of the NHI. Nevertheless, this paper would give a logical background to enlarge the financial aid form the state to NHI, or at least, to maintain it at a present level.

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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.

Multi-modal Representation Learning for Classification of Imported Goods (수입물품의 품목 분류를 위한 멀티모달 표현 학습)

  • Apgil Lee;Keunho Choi;Gunwoo Kim
    • Journal of Intelligence and Information Systems
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    • v.29 no.1
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    • pp.203-214
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    • 2023
  • The Korea Customs Service is efficiently handling business with an electronic customs system that can effectively handle one-stop business. This is the case and a more effective method is needed. Import and export require HS Code (Harmonized System Code) for classification and tax rate application for all goods, and item classification that classifies the HS Code is a highly difficult task that requires specialized knowledge and experience and is an important part of customs clearance procedures. Therefore, this study uses various types of data information such as product name, product description, and product image in the item classification request form to learn and develop a deep learning model to reflect information well based on Multimodal representation learning. It is expected to reduce the burden of customs duties by classifying and recommending HS Codes and help with customs procedures by promptly classifying items.