• Journal of East-Asian Urban History
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• v.1
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• pp.25-54
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• 2019

Kyoto, which was Japan's political and cultural capital for more than a millennium before the dawn of the modern era, shows distinctive characteristics formed in the process of urban modernization. A citizen plaza perfectly fit to a modern city is lying on the east side, but a delayed urban reconstruction in the city center due to a strong conservative self-government awareness, as well as a delayed modernization of tax system, caused disorderly urban sprawl to appear in the suburbs. Thanks to the enactment of urban planning law enacted in 1919 by the government (Ministry of Internal Affairs) and an increasing awareness about the necessity and rationality of urban planning projects, urban renovation took place at a rapid pace. In the meantime, new ways of urban design were sought for and experimented to conserve it as a historical city against the city' quickly changing landscape.

• Journal of Fisheries and Marine Sciences Education
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• v.27 no.1
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• pp.1-12
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• 2015

This article starts with a review of the system characteristic(easiness, flexibility, reliability) and individual characteristic(self-efficacy, achievement motive, computer ability) through education satisfaction especially in relation to the education performance(perceived usefulness, educatee value). We found that all variables significantly affect the education satisfaction, but only computerized ability doesn't significantly affect the education satisfaction. Education satisfaction significantly affect the education performance. This paper suggests that the followings; first, response time of systems is valuable factor in KcLep. Second, self-efficacy and achievement motive are more important then computer ability in KcLep educatee. Finally, software developer and teacher always think about rapid response time of systems and exchange of data for the education performance in KcLep.

• KDI Journal of Economic Policy
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• v.26 no.2
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• pp.105-141
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• 2004

The success of fiscal decentralization depends on an effective intergovernmental transfer system. This paper focuses on the Local Share Tax(LST), the primary intergovernmental fiscal transfer in Korea. The LST, by law, aims to mitigate horizontal fiscal imbalance among the local governments. As an attempt to test the fiscal equity of the LST empirically, net fiscal benefits of each county are calculated based on a simple model. While the LST contributes to horizontal fiscal measured traditional inequality indices, a geographical pattern of net fiscal benefits is observed. From these findings, the role of LST on fiscal equity needs to be carefully re-examined.

• Health Policy and Management
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• v.17 no.4
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• pp.31-53
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• 2007

The purpose of a national health care system is to improve health care outcome among population. The objective of the study was to explore the determinants of health outcome in the 24 OECD countries between two health care financing systems. The study employed the pooled time series and cross-sectional analysis with tax-funded and social insurance-funded countries over the period of 1980 to 1999 using OECD Health Data 2002. The study revealed that health expenditure per capita, physicians per 1,000 of the population and calorie intake were positively significantly associated, smoking rate was negatively associated with health outcome while controlling all variables in the tax-funded countries. But in the insurance-funded countries, health expenditure per capita and the number of physicians were not statistically significant factors explaining health outcome. Only the calorie intake was positively associated with, and smoking rate, alcohol consumption per capita, and total nitrogen oxide emission per capita were negatively significantly associated with health outcome. In conclusion, healthy life style factors were much more important to improve health outcome in the both systems.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.30 no.4
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• pp.159-168
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• 2022

본 연구의 목적은 공항 세금 환급시스템의 혁신적 특성과 중국인 탑승객의 개인 통제신념이 수용 의도에 미치는 영향을 규명하고자 하였다. 본 연구는 계획된 행동이 세금환급을 받으려는 의도에 미치는 영향에 대해 이론적으로 고찰하고 분석하였다. 공항에서 세금환급시스템을 이용한 경험이 있는 중국인 탑승객 343명을 대상으로 자료를 수집하였다. 실증 분석 결과, 시스템 혁신적 특성에서 상대적 이점, 적합성 및 복잡성이 높고, 인식된 위험이 낮을수록, 개인 통제신념에서 행동신념, 규범신념 및 통제신념이 높을수록 이용자의 수용의도가 높은 것으로 판명되었다. 이용자 채택 단계에 따른 수용 의도 간의 차이를 분석한 결과, 초기 수용자 집단이 후기 수용자 집단보다 수용 의도가 높은 것으로 나타났다. 이용자의 채택 단계에 따라 수용 의도에 영향을 미치는 요인은 차이가 있었는데, 초기 수용자 집단에서는 시스템 혁신적 특성 중 적합성과 개인 통제신념이 중요한 변수였으며, 후기 수용자 집단에서는 시스템 혁신 특성 중 인식된 위험과 규범신념을 제외한 개인의 통제신념이 중요한 변수로 분석되었다. 따라서 공항 세금 환급시스템에 대한 초기 수용자들에게는 더 많은 확신을 줄 필요가 있으며, 후기 수용자들에게는 지각된 위험을 감소시켜 주어야 할 것이다.

• Journal of Digital Convergence
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• v.16 no.8
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• pp.109-116
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• 2018

This study examines legal regulations and major issues related to income taxation of religion in the income tax law enacted from 2018, and examines the right improvement method. The purpose of this study is to propose an improvement plan through the analytical review of the legal issues related to the income of religion in 2018 and the main issues of taxation. The results of this study are as follows: First, it is the best way to define religious income as a separate item in earned income. Second, it is the best way to apply the deduction system for earned income in the application of deductible expenses. Third, precise and transparent reporting on income of religious persons is required, and a measure should be enforced to impose withholding tax obligations. Fourth, in order to restore transparency and reliability of expenditure related to religious activities, it should be expanded to submit details of total income and expenditure of religious groups. This study provides practical implications for the related field research by providing the starting point and basic data of the discussion on the income taxation system of the religious person.

• Journal of Digital Convergence
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• v.17 no.12
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• pp.45-57
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• 2019

The digital economy has created a new platform-based business model and raised the issue of the international taxation system in line with rapid economic development. Voices of fair taxation have also grown due to tax breaks to countries with low tax rates, problems caused by the gap between traditional and digital companies, and problems of business-oriented taxation systems. As a result, the international movement to lay the foundation for the international taxation system based on the business model suitable for the digital economy has become active. The stances of foreign organizations and countries are different, and the necessity of domestic policy introduction is increasing when cooperation at the international level is needed. This study was conducted to analyze the policy network and to help decision making. The results of the study showed that there were differences among domestic stakeholders depending on the actors. The EU suggested SDP in the long term, Digital Service Tax in the short term, and OECD suggested SEP in the long term. It was found that a careful approach to decision making and an in-depth study of the policy process are necessary.

• International Commerce and Information Review
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• v.13 no.1
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• pp.217-241
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• 2011

The basic purpose of Customs Drawback System of the material for export goods is export support as cut a price down the export goods' price. Especially the trade volume between South Korea and China is the greatest in comparison with other countries in 2010. Therefore companies involved China is necessary to understand exactly for China's tariff system(duty drawback system). Due to inconsistent policies, it is difficult to understand VAT-related provisions on exports goods of China compared with South Korea Tax System. Accordingly, the results of this study is significant in China-related companies. In South Korea and China, amount of customs duty drawback is very large 4.017606 billion won 732.8 billion yuan respectively. Thus, the amount of customs duty drawback is greater, a comparison of customs duty drawback in South Korea and China is very necessary on Customs Drawback System.

• Korea Journal of Hospital Management
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• v.3 no.1
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• pp.238-260
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• 1998

This article describes the theoretical foundations of government policy for hospitals in terms of correcting market failure and enhancing equity. It then discusses the characteristics that desirable payment systems should have, and the effects of the DRG-based prospective payment system on hospital behavior, its financial performance, hospital industry, and health care expenditure. The rationales and impacts of other public policies for hospitals such as antitrust and fair trade regulation, dissemination of practice guidelines and hospital mortality information, regulation of hospital capital investment, and tax policy are also discussed.

• International Commerce and Information Review
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• v.8 no.1
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• pp.167-182
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• 2006

The free trade zone would be evaluated at the point of granting exceptions of lease and disposal of land and manufactory, the organic relationship of the Manufacture and distribution, the reduction of rental value for foreign investment company and tax refund or exemption for customs duty that can be able to extend and draw new foreign investment enterprises. But despite of these, Free Trade zone, taking it in all its bearings, I considered its institutional problems and tried to find betterment of this.