• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2022년도 춘계학술대회
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• pp.369-370
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• 2022

우리나라 선박금융은 경기순행적 투자의 성격으로 인해 해운 불황기에는 민간부문의 선박금융이 크게 위축되고 정책금융기관이 선박금융을 주도하는 패턴을 보이고 있다. 한편 정부는 「해운산업 리더국가 실현전략」을 수립('21.6.29)하여 고효율 신규선박 확보 등 지원을 통한 2030년까지의 발전목표를 설정했으며 적정 선대규모 달성을 통한 경쟁력을 확보하기 위해 선박금융 투자를 촉진하고자 한다. 하지만 해운산업에 대한 투자는 그 위험과 불확실한 시황 등으로 인하여 투자 유도가 쉽지 않은 상황으로 이에 정부 차원에서 투자자들의 공동 투자를 유도할 수 있는 세제혜택을 검토할 필요가 있다. 따라서 국내 선박금융 시장의 유동성 Gap 해소 및 해운재건 5개년 계획의 성공적 이행을 위해 한국형 선박 조세리스 제도 도입이 필요하다.

• 한국환경복원기술학회지
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• 제20권6호
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• pp.67-77
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• 2017

Demands for housing has diversified recently due to low birth rate and the growth of aging population. Also, a share of idle houses and obsolete houses over 20 years old is gradually rising. Therefore, there is a need for a sustainable, environment-friendly improvement policy that is in line with a new housing paradigm and avoids full-scale new construction, such as a customized housing renovation plan considering local economic circumstances. Therefore, afforestation system applicable to buildings are assessed positively, but lack objective performance evaluation. Through one-year, long-term monitoring of replicated obsolete buildings that have poor insulation performance, this study calculated monthly average power consumption and analyzed power charges by applying pricing plans before and after the revision of progressive tax in order to examine economic effects expected by applying the afforestation system. In the obsolete buildings, the study showed that monthly average power consumption was reduced by 16.6kWh with 5.2% average reduction rate. Highest reduction was made in July at 11.3%. Aggregate monthly power consumption charges were relatively high in winter before and after the revision of progressive tax. Power charges reduction effect was highest in March when monthly power consumption was reduced to 300kWh level by applying the afforestation system.

• 환경정책연구
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• 제7권2호
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• pp.1-32
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• 2008

본 연구는 에너지부문 환경세 도입방안의 소득분배 파급효과를 "도시가계조사" 및 "가계조사" 자료를 이용하여 Kakwani지수에 적용하여 살펴보았다. 분석결과, 첫째 비수송용 에너지 사용에 대한 조세는 누진적, 수송용 연료에 대한 조세는 역진적인 성격을 가지는 것으로 나타났고, 둘째 시나리오별 누진성 측정지표는 현행 에너지 가격구조와 비교하면, 환경세가 역진적이라고 추정한 기존 연구들과 달리 시나리오 I은 교통혼잡세를 제외하고는 누진성을 강화시키는 것으로 나타났다. 시나리오 II의 전체 세부담액에 의한 지표는 누진성을 약간 강화시켰고, 시나리오 III은 부가가치세와 세수 총계에서 약간 역진적인 성격을 보이나 환경세, 열량세, 환경세 교통혼잡세 열량세의 합계로 각각 측정한 지표는 누진성을 전반적으로 강화시키는 것으로 추정되었다. 셋째, 환경세도입으로 인해 조세수입이 증가(시나리오 III)하는 것을 절대빈곤계층에게 환급해 줄 경우 예상대로 누진성을 강화시켰고 또한 환급수준이 클수록 누진성 강화 정도 역시 커졌다. 결과적으로 환경세 도입이 소득분배 측면에서 부정적인 영향을 주지 않을 뿐만 아니라 환경세 도입으로 인해 발생한 세수 증가분을 빈곤계층에게 일부 환급할 경우, 누진성이 더 강화되는 결과를 보여주어 소득계층간 불공평성도 상당부분 해소될 수 있다고 결론내릴 수 있다.

• Journal of Electrical Engineering and Technology
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• 제11권2호
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• pp.285-299
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• 2016

Although South Korea experienced a rolling blackout in 2011, the possibility of a blackout in South Korea continues to increase due to rapid electrification. This study examines the problems of energy taxation and price distortions as possible reasons for the rapid electrification in South Korea, which is occurring at a faster rate than in Japan, Europe, and other developed countries. Further, we suggest new energy taxation and price systems designed to normalize electricity prices. In order to do so, we consider two possible scenarios: the first imposes a tax on bituminous coal for electricity generation and the second levies a tax to provide compensation for the potential damages from a nuclear accident. Based on these scenarios, we analyze the effects of a new energy system on electricity price and demand. The results show that a new energy system could guarantee the power generation costs and balance the relative prices between energy sources, and could also help prevent rapid electrification. Therefore, the suggested new energy system is expected to be utilized as a basis for energy policy to decrease the speed of electrification, thus preventing a blackout, and to induce the rational consumption of energy in South Korea.

• 한국방재학회 논문집
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• 제10권1호
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• pp.57-63
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• 2010

오늘날 행정 환경의 전반적인 변화에 따라 소방 서비스에 대한 국민들의 욕구는 점차 높아가고 있고, 그에 대응한 소방재정의 수요 역시 지속적으로 증가하고 있다. 그러나 현재의 소방재원 마련을 위한 재정구조는 이러한 환경변화를 대응하기에는 많은 문제점과 한계를 가지고 있다. 우리나라 소방서비스는 기본적으로 광역행정체제에 의해 공급되고 있고, 그 대표적인 재원이 소방공동시설세이다. 그러나 소방공동시설세는 현재 소방재정의 30%정도에 불과한 실정이다. 또한 소방과 관련하여 지방교부세, 국고보조금 등 재정조정제도가 마련되어 있지만 이 역시 특별교부세의 축소로 인해 오히려 소방재정의 악화를 가져왔다. 또한 현행 소방공동시설세는 과세대상의 협소와 낮은 세율구조로 인해 재원 확충에는 한계를 가지고 있으며, 가장 직접적으로 소방서비스를 제공받고 있는 기초자치단체는 무임승차자가 되어 있는 실정이다. 이에 본 연구에서는 양질의 소방서비스를 제공하기 위해 필수적이라 할 수 있는 안정적인 소방재정의 확충을 위한 방안을 마련하는데 목적을 두고서 연구를 진행하였다. 이를 위해 현행 소방재정의 현황을 분석하여 그 문제점을 제시한 후 부족한 소방재정을 안정적으로 확보하기 위한 방안을 제시하였다. 구체적으로는 소방공동시설세의 확대개편을 통한 확충방안으로 과세대상과 부과방법의 개선 및 세율구조의 개편을 제시하였고, 지방세법의 개정을 통한 확충방안으로 보통세로의 보상세의 신설과 목적세로의 소방안전세의 신설, 그리고 소방공동시설세관리특별회계의 신설 등을 제시하였다.

• 경영과정보연구
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• 제23권
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• pp.157-174
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• 2007

Concerning this nation's M&A system, it is expected that standards of limitation on ownership is considerably modified and alleviated. This would allow companies to freely merge with each other, raising the efficiency of the whole national economy and ultimately benefiting all economic subjects. Another goal of business merger lies in adjusting net income or reducing tax amount. The income and the amount are to be financially reported. If merger between companies does not create any synergy effect, but just contributes to net income increase or tax reduction for the purpose of the parties' financial reporting, it might distort a rational distribution of wealth over all facets of economy. Merger whose goal is to create the most desirable synergy effect should be positively encouraged, but that whose goal lies in tax avoidance needs to be strongly restricted. Thus the purpose of this study was to find how to improve this nation's merger-related taxation system. For the purpose, this researcher investigated problems of existing tax supports to merger, which meets related taxation requirements, especially in terms of liquidation income, appraisal profit from merger, fictitious dividend and requirements for taxation. Among the problems, the study found, the biggest thing was that liquidation income or deficit carried forward, if any, is subject to be prior deducted from surplus, so the income is likely to generate. To raise the consistency of this nation's taxation on business restructuring, existing local systems in regard to merger, division, investment in kind and dividend-exclusion method need to be reconsidered following the introduction of consolidated taxation system.

• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.145-155
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• 2020

This study analyzes the degree of competition in the oil refinery market in Korea, which is considered an oligopoly market. The price of gasoline and diesel and the quantity of supply are used to identify the market competition. We also analyze whether the oil tax reduction policy has affected market competition. The competitiveness of the market was examined using monthly data from 2008 to 2019. Bresnahan-Lau method was employed to estimate the degree of competition in the oil refinery market, which is frequently used in the industrial studies. The analysis shows that the gasoline and diesel markets seem close to a perfect competitive market. Also, the tax cut has weakened market competition. In other words, the monopolistic power has increased in the market, so consumers have not benefit from the price cuts as much as tax cuts. Although the oil refinery market where four major companies are competing, the government's monitoring and price disclosure system help the market to be highly competitive as much as a perfect competition market. The tax cut, in the high oil price era, has a negative effect on the competition because of an information asymmetry about the price-setting process between suppliers and consumers.

• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.169-175
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• 2022

Unexpected events, such as the COVID-19 pandemic, can occur at any time and have an influence on all countries. The COVID-19 pandemic has infected more than 200 nations, including Indonesia. As a result of this phenomenon, Indonesia's state revenue system will need to be adjusted. Therefore, the goal of this research is to see if there are any differences in taxation in Indonesia as a result of the COVID-19 incident. The data was collected using the base years of 2018, 2019, and 2020. The information came from the financial statements of companies in the industrial sector that are publicly traded on the Indonesian Stock Exchange (IDX). Purposive sampling was used, and there were 54 companies represented in the samples that met the criterion. In this study, the difference test was used as an analytical technique. According to the findings, there was no difference in the pattern of tax avoidance between pre-COVID-19 in 2019 and during the COVID-19 period in terms of leverage and fixed asset intensity. It occurred because the tax avoidance policy was implemented as a short-term fiscal strategy to ensure the company's existence. Finally, because these findings were restricted to the Indonesian environment, their generalizability was limited.

• 지역연구
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• 제10권2호
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• pp.73-82
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• 1994

The Korean government has introduced land policy reform measures recently, in order to stabilize the circulating system of land, without a parent law involving effective land use. The measures aim to change the pattern of land market rather than the pattern of land use. Expecially, the excessive profits tax on land intends to redistribute the owernership of residential land, and to recapture windfall gains on an accrual basis. However, it may incur secondary gains in macro economics and an unintended reduction of urban land supply in the land market. This paper aims to study empirically the impact caused by the excessive profits tax on land, and to promote urban land supply. Ultimately, this paper can be regarded as an interim report on outcome of research projects which aim to propose a method of urban land supply suitable to an advanced society.

• 대한가정학회지
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• 제38권11호
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• pp.63-75
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• 2000

To identify the actual situation of financial information disclosure, a content analysis was performed on pamphlets of a time deposit and a new reserve trust offered by banks and other financial institutes. Although consumers required information on interest rate, tax favor, loan service, protection of brink depositors and bank security to select a financial service account, informations offered on pamphlets are not sufficient. Therefore concrete way of information offer system shoed be developed. In offering interest rate, interest rate after tax deduction or payment at maturity should be also mentioned. Information on tax favor, protection of bank depositors and bank security should be contained in pamphlets as well. Use of easy terms and notes are recommended for developing pamphlets for financial products.