• Korean Journal of Social Welfare
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• v.63 no.4
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• pp.277-299
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• 2011

The current study analyzed the tax structure in the welfare states. The appropriate tax structure of universal welfare state should be based on expanding all taxes, rather than choosing between direct and indirect, progressive and regressive, or mobile and immobile tax. The revenue for the universal welfare payment should be raised by levying tax on all people provided that the welfare payment is made available to all people. The analysis led to classification of tax structure into the high tax European model and the low tax English and East Asian model. The high tax European model was further classified into the balance tax model and the high social security model. The low tax English and East Asian model was classified into the low social security model and the high property tax model. Based on the results, the study maintained that the universal welfare states need not only to expand welfare resources but to develop tax system that corresponds to the universal welfare system.

• Journal of Digital Convergence
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• v.2 no.2
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• pp.45-62
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• 2004

E-commerce is now a familiar form of commercial transaction, especially in the transactions between businesses. This online transaction poses a good deal of problems to the traditional tax system and administration. Realignment of tax system and tax administration in the e-commerce is one of the major topics on the International problem. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. Currently, the Korean VAT law does not have a basis for taxation on international transactions that are considered to be services. Considering the tax revenue loss and the inequality between domestic suppliers and foreign suppliers when international transactions are not taxed, the Korean Tax Authority needs to amend the current law.

• Journal of Energy Engineering
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• v.26 no.4
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• pp.127-142
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• 2017

After individual consumption tax on bituminous coal has been imposed by Korean government after 2014 Jul, we analyse the influence of tax and conclude that the consumption of high calorie coal has been increased and that of low/middle calorie coal has been decreased. And also, the average calorie of coal consumption has been increased and the more fuel cost happens on account of the average calorie increase. Those effects have been caused by the current tax imposition system which does not reflect the bituminous coal trait. The motivation of oversea resource development and the effort of coal blending skill have been decreased because of the current tax policy. We suggest 2 ways of the tax policy improvement system[1. tax imposition system in proportion to 5,000kcal/kg, 2. 15 stages(1 stage : 200kcal/kg) segmentation tax imposition system equal to the tax/(5,000kcal/kg)] to increase the current tax amount, to prevent the coal consumption distortion and to remove the further fuel cost.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1167-1174
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• 2020

This study aims to evaluate the effect of computerized tax services in improving tax performance by moderating governance principles in Jordanian tax income departments. The study is based on a questionnaire distributed to income tax auditors, who were chosen by the simple random sampling method, so that 170 questionnaires were subjected to statistical analysis. The study models were formulated in the form of simple and multiple regression equations to test the hypotheses of the study, in addition to relying on One Sample T-test to calculate the mean of questionnaire answers. The most prominent research results is that the application of tax governance principles through the provision of computerized tax services is reflected in the increase in confidence between taxpayers and income tax departments, the efficiency of tax performance, and tax proceeds. Also, the study pointed out the importance of the income tax departments to prepare strategic plans regarding the development and the follow-up of modern technologies related to computerized tax services. It especially regards linking and collecting tax from taxpayers such as via electronic tax payment and collection system, in order to ensure the speed of completion, accuracy of calculation, and raising the efficiency of tax performance.

• Proceedings of the Korean Information Science Society Conference
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• 2004.10c
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• pp.610-612
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• 2004

이동 에이전트는 여러 호스트를 이동하면서 사용자 대신 업무를 수행하는 객체라 할 수 있다. 또한 에이전트간 통신을 통하여 정보를 공유하고 다양한 업무도 수행할 수 있다. 본 논문에서는 이러한 이동 에이전트를 이용하여 전자 세금 결제 서비스인 e-tax System을 설계하였다. e-government의 tax agent는 홈 네트워크화된 각 가정의 계량기로부터 공과금 내역을 획득하게 된다. 이러한 공과금 내역은 tax agent에서 각 가정의 management agent에 전달되고 management agent는 이러한 공과금을 사용자 대신 납부하게 된다.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.23 no.3
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• pp.42-52
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• 2015

Since the tax-free system for overseas laborers was implemented in 1974, the tax-free limits of international air crew, overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships had been identical by 2005, but there are big differences, currently. The Ministry of Strategy and Finance pointed out the poor working environments and international competitiveness of the industries to explain the reason for the differential tax-free limit. From this perspective, the fairness of the tax-free system for overseas laborers was analyzed. This is an empirical study, based on the objective fact. The study finding showed that international air crew were working in the structural flight work environments to threaten the right of health due to jet lag and excessive exposure to high-altitude cosmic radiation. Therefore, it was analyzed there should be a proper system reform to apply the tax-free limits to international air crew which are identical to those applied to overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships, for a fair taxation.

• International Journal of Internet, Broadcasting and Communication
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• v.14 no.3
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• pp.243-248
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• 2022

Considering the current situation where cash transactions account for 51.5% of private consumption expenditure, it is very important to secure a tax base by exposing business operators' cash transactions. In the September 2011 national audit, it was pointed out that although a significant part of the investment amount of businesses (VAN operators, etc.) related to the issuance of cash receipts has been recovered, they are still supported through the state tax. At this point in time when a significant amount of the initial investment has been recovered, it is necessary to study a new way to support business operators through methods other than the tax credit method. This study proposes various methods to improve the current cash receipt system and describes the advantages and disadvantages of each method. The most important thing for the improvement of the cash receipt system is that the issuance of cash receipts should be beneficial to business operators. As a result of this study, the most desirable improvement method is to provide differential compensation for the discriminatory cost because the cost is different for each cash receipt operator. For this purpose, we analyze the best way to improve the cash receipt system is a tax credit method and a tax credit for maintenance costs.

• The Journal of the Korea Contents Association
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• v.7 no.8
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• pp.199-206
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• 2007

Capital gain comes from the transfer gain which is occurring by transferring assets except inventory assets. Our government recently has made capital gain tax on real estates and imposed as classified income tax by including it into aggregate income so that provide function of tax and curb property speculation. However the present income tax law imposes capital gain tax on capital profit including real estate and securities, while this law and the special tax treatment control law implement non-taxation and tax exemption too widely. That is to say, the system of capital gain tax can hinder the fair tax because it has various exemption terms including the non-taxation principle on a house for a family and the special tax treatment law. And also it has a problem in the sense of equity because it imposes tax by progressive tax rate on the subjects of capital gain tax considering them as the profit of that year, which were transferred, so there is difference between the income which has been made for a long time and the income made for a short time even in the same capital gain. Therefore this study identifies some issues surrounding the present capital gain tax system and focuses on presenting reasonable development plan.

• Korean Business Review
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• v.14
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

• The Journal of the Korea Contents Association
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• v.12 no.11
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• pp.174-182
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• 2012

The purpose of the study is to establish a successful the national tax service electronic document system and suggest an application method by investigating relationships among perceived availability, perceived usefulness and system acceptance suggested by Technology Acceptance Model(TAM). As a result, perceived availability and perceived usefulness were playing roles as mediums on the process of accepting an tax electronic document system, and information quality of the electronic document system turned out to influence on perceived availability and perceived usefulness. And perceived availability turned out to influence on perceived usefulness. This suggests that the more tax officials feel comfortable in using an tax electronic document system, the more useful they perceive it is.