• Journal of Environmental Policy
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• v.8 no.2
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• pp.145-164
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• 2009

Environmental problems, such as the depletion of natural resources, global warming, and the destruction of ecological systems, are among the most serious problems facing the planet. Since the early 1990's, many OECD countries have undertaken green tax reforms by introducing new environmental taxes to protect the environment. Environmental taxes have been used as an instrument of environmental policy more than direct regulation because economic instruments have a comparative advantage over direct regulation in terms of cost effectiveness and pollution abatement incentives. However, one important reason why green tax reforms have not progressed is due to fears regarding the negative effect of environmental taxes on international competitiveness in the industry and trade sectors. The main purpose of this paper is to analyze the effects of environmental taxes on industry and trade by using a theoretical model to compare the effects of environmental taxes on pollution-intensive and energy-saving industries.

• Korean Journal of Construction Engineering and Management
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• v.17 no.4
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• pp.66-75
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• 2016

Korean Government is implementing green remodeling projects on existing buildings and structures in a way of promoting low carbon green growth. However, the current regulations and systems do not clearly define the scopes and contents of the green remodeling. Also, the lack of the inducement measure is another reason of the low engagement of the private enterprises to the green remodeling business. Therefore, this study proposes a tax exemption plan to promote green remodeling business implementation, with the consideration on practical applicability. And the proposed plan was applied to the green remodeling pilot project case in2 014 and the effect was quantitatively analyzed. The result is expected to be used as a base data to improve the tax exemption benefit system to invigorate green remodeling later.

• Management & Information Systems Review
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• v.39 no.3
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• pp.1-16
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• 2020

The current tariff return system requires tax officials to calculate tax amount by themselves and pay the tax amount on their own responsibility. In other words, in principle, the duty and responsibility of reporting payment system are imposed only on the taxee who is required to calculate and pay the tax accurately. In case the tax payment system fails to fulfill the duty and responsibility, the additional tax is imposed on the taxee by collecting the tax shortfall and imposing the tax deduction on For this reason, item classifications, together with tariff assessments, are the most difficult and could pose a significant risk to entities if they are misclassified. For this reason, import reports are consigned to customs officials, who are customs experts, while paying a substantial fee. The purpose of this study is to classify HS items to be reported upon import declaration and to indicate HS codes to be recorded on import declaration. HS items were classified using the attached image in the case of item classification based on the case of the classification of items by the Korea Customs Service for classification of HS items. For image classification, CNN was used as a deep learning algorithm commonly used for image recognition and Vgg16, Vgg19, ResNet50 and Inception-V3 models were used among CNN models. To improve classification accuracy, two datasets were created. Dataset1 selected five types with the most HS code images, and Dataset2 was tested by dividing them into five types with 87 Chapter, the most among HS code 2 units. The classification accuracy was highest when HS item classification was performed by learning with dual database2, the corresponding model was Inception-V3, and the ResNet50 had the lowest classification accuracy. The study identified the possibility of HS item classification based on the first item image registered in the item classification determination case, and the second point of this study is that HS item classification, which has not been attempted before, was attempted through the CNN model.

• Journal of the Korean Data and Information Science Society
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• v.19 no.4
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• pp.1037-1046
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• 2008

Recently, the oil suppliers who supply the tax-exempt oil to the fishery are confronted with big trouble in their supply and demand system due to the unstable global oil prices. We applied the seasonal ARIMA(SARIMA) model to the low-sulfur and high-sulfur crude oil which are in great request and developed forecasting systems for them. Since there are many parameters in SARIMA, it is difficult to estimate the optimal parameters, but it is overcome by using simulation looping program. In conclusion, we found that the obvious seasonality in demand of low-sulfur and these demands are tending downwards gradually.

• Journal of Korea Society of Industrial Information Systems
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• v.19 no.3
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• pp.115-125
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• 2014

This paper has two purposes. The first is to suggest the new and simple method to derive a regional input-output model from the national input-output table published by the Bank of Korea. The interregional input-output table has not been devised in spite of its potential use while the national table has been made every five years with the revised version during each five years. Second, this paper aims to derive Kangwon interregional input-output model from the national model using the regional supply proportion of industry and to analyze the effect of medical tourism industry on the regional economy of Kangwon Province. The paper measures, in particular, the effect of medical tourism industry on the financial self-sufficiency of Kangwon Province using the estimated output elasticity of tax revenue with the autoregressive distributed lag scheme ADL(1,1) in which the dependent variable and the single explanatory variable are each lagged once.

• 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.

• Management & Information Systems Review
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• v.4
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• pp.161-200
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• 2000

The results of this study on problems and activation plans of venture business are as follows. First, to ensure substantiality of venture business 1) To prepare and support venture investment capital. 2) To make eggective use of founding capital of venture business. 3) To establish the overall supporting system for founding of venture business. 4) To maintain and ensure manpower for venture business. Second. to prepare investment base for venture business 1) To induce the enlargement of venture investment unions. 2) To ensure the sound trust of KOSDAQ. 3) To permantly setup angel capital investment market. 4) To ensure joint system for R&D and knowledge management, and so forth. Third, to promote environment for the founding of venture business 1) To enlarge and roar business incubator (BI) 2) To establish acts of venture complex. 3) To uplift creative tension feeling and entrepreneurship. 4) To maximum the support for adminstration approvals, and so forth. Fourth, to make global strategy for venture business 1) To furnish oversea venture chances for globaligation to venture business. 2) To operate information network. 3) To establish integrating system of oversea support offices. Fifth, to support capital and tax 1) To activate functions of investment organs. 2) To increase the number of venture investment company. 3) To permanently organige angel capitalists. 4) To reduce and exampt the corporation tax, and the like. Above mentioned results of this study have to be practiced, and in future, subdivided studies will be needed.

• Journal of the Korean Society of Safety
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• v.27 no.4
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• pp.1-6
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• 2012

Recently the government declared an all-out war on bogus fuel in order to crack down on tax evasion and ensure fuel safety. The move came after four people were killed in explosion at the two gas station. Illegally processed gasoline is the only one of low grade fuels. The problems are induced by relatively high vapor pressure of bogus fuel.

• Proceedings of the Korea Society for Industrial Systems Conference
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• 2001.05a
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• pp.268-279
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• 2001

본 논문에서는 세금 계산서 상에서의 관심 영역 및 관심 영역 내의 데이터를 추출하는 알고리즘을 제안한다. 먼저, 입력되는 세금 계산서 영상의 색상 정보를 이용하여 서식을 자동으로 추출한다. 추출된 서식 영상을 가지고 문서의 기울기 및 관심 대상 영역의 위치를 파악한 후, 원 영상에 대하여 관심영역을 추출한다. 관심영역에 대한 히스토그램을 분석하여 바탕 영역으로부터 인식 대상 데이터를 추출한다. 제안한 알고리즘을 다양한 화질의 세금 계산서 영상에 대하여 적용한 결과, 정확하게 관심 영역을 분할해내고 인식 대상 데이터를 추출할 수 있음을 보인다.

• The Journal of the Korea Contents Association
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• v.20 no.12
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• pp.154-165
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• 2020

With a long-lasting pandemic of COVID-19, we have faced unprecedented socioeconomic threats. The regulation of human exchange has exposed us not only to the threat of health and medical care problems, but also to the burden of the contraction of economic activity. The outbreak of COVID-19 did give us an opportunity to reexamine the social safety net which has been prepared for such crisis situations. The current study, in this vein, aims to investigate the impact of evaluations of social safety nets on the trust in government and on individual willingness to accept tax increases. To this end, this study has explored the data from a survey conducted on 1,000 adult men and women across the country (South Korea) in May, 2020, when COVID-19 has entered a pandemic phase. The analysis result then has shown that the evaluation of social safety net after the outbreak of COVID-19 had a positive impact on the trust in the government, which in turn led to the increase of the willingness to accept tax increases. Moreover, the positive impact of trust in government on the willingness to accept tax increases has been more amplified when the income level was increased. These results could contribute to laying the theoretical foundation for restructuring the policies and systems for the post COVID-19 era.