• 경영과정보연구
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• 제8권
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• pp.129-146
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• 2002

This study reviews an overview of the current tax support system in Local Tax Law for venture company. And this study provides the directions for developing tax support system in Local Tax Law related policy for the venture company in Korea. The tax authority provides a supporting directions of venture company in three ways: a financing viewpoint, a technical and manpower viewpoint, and the location viewpoint. And the supporting system for venture company is devide into tax support system through tax laws and support system through other law. The requirements of receiving tax supporting for venture company in Local Tax Law are a venture company, a small and medium company, a newly starting firm, and so forth. To mitigate the restriction imposed by the current tax law on venture company encourage venture activities in Korea.

• 경영과정보연구
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• 제4권
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• pp.443-467
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• 2000

This study reviews an overview of the current tax support system for venture company and provides the directions for developing tax support system related policy for the venture company in Korea. The tax authority provides a supporting directions of venture company in three ways: a financing viewpoint, a technical and manpower viewpoint, and the location viewpoint. And the supporting system for venture company is devide into tax support system through tax laws and support system through other law. The requirements of receiving tax support for venture company are a venture company, a small and medium company, a newly starting firm, and so forth. To mitigate the restriction imposed by the current tax law on venture company encourage venture activities in Korea.

• 국토계획
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• 제53권6호
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• pp.61-85
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• 2018

The purpose of this study is to provide a logical basis for guarantee the effectiveness of the tax support system, which is one of the main measures to prevent the side effects of commercial gentrification. For this purpose, this study analyzes the combination of tax support to replace the loss of net rental income due to stabilize commercial rents and annual rent increase rate that can be substituted through the tax support system based on economic utility of commercial lessors in Seoung-dong, Seoul. The result of this study shows that the tax support system can be used as an effective means to substitute a considerable portion of the net rental income loss due to stabilize commercial rents of Seongsu-dong. However if the rent price continues to rise every year, the tax support system does not work. In order to guarantee the sustainability of the tax support system, annual rent increase rate should be kept below a certain level.

• 아태비즈니스연구
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• 제11권3호
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• pp.169-184
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• 2020

Purpose - This research is intended to analyze the current status and problems of tax benefits in the R&D sector and suggest ways to improve tax credit for research and manpower development expenses when various countries fiercely develop efforts to enhance national competitiveness through increased investment in R&D Design/methodology/approach - This study will examine the current status of the tax support system for domestic and foreign R&D, and suggest improvement measures to expand research and development activities in the future. Findings - First, a plan may be considered to abolish and perpetuate the sunset deadline for tax credit for research and manpower development expenses as in the case of the United States and Japan. This perpetuation can be a proactive measure to actively support long-term R & D investment in companies facing economic decisions under uncertainty. Second, it should be revised to raise the tax credit rate of large corporations, which are shrinking every year, compared to SMEs, so that both large corporations and SMEs can improve their international competitiveness and secure excellent technologies through R & D. Finally, the target technologies for each new growth engine and source technology should be expanded to various fields, including national cybersecurity enhancement technology, aviation engine technology, carbon emission and global cooling technologies, which are areas of interest in major overseas R&D countries, to help active R&D and investment in these areas. Research implications or Originality - This study can find a contribution in comparing and analyzing the national R&D tax support system and presenting improvement measures at a time when the benefits of tax credit for research and manpower development expenses of large companies are decreasing due to frequent tax law revisions and the government's factors of increasing tax revenues. In addition, recent research and development items and research technologies of foreign countries were analyzed by Nature's top 10 major science and technology issues, and advanced technologies that should be applied to target technology areas by new growth engine and source technology were specifically investigated and presented.

• 경영과정보연구
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• 제17권
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• pp.45-65
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• 2005

The purpose of this study is to contribute to a fundamental prevention of tax avoidance behaviors by individual businesses. For the purpose, this researcher surveyed factors surveyed individual business managers' disposition(type) of tax avoidance to determine factors influencing the avoidance, and proposed direction for further studies. Several hypotheses suggested here were verified to find that factors such as tax system, tax psychology, tax knowledge, social culture and the expectation of tax avoidance had effects on individual businesses' disposition of such avoidance. The multiple regression analysis made here showed that such factors as tax psychology, tax system and the expectation of tax avoidance affected the disposition of such avoidance and that the disposition was most influenced by tax system, followed by the expectation of tax avoidance and tax psychology in order. In conclusion, factors that have positive relations with tax avoidance, or tax burden and tax administration and those that have negative relations, or tax ethics and sanction are not helpful to preventing the avoidance. This is not consistent with previous results. Now behaviors of tax avoidance by individual businesses are prevailing and becoming more serious. In this sense, objective measurement devices should be developed to make possible further scientific studies about such behaviors. For the development, support by appropriate policies is needed.

• 경영과정보연구
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• 제12권
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• pp.227-245
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• 2003

In this paper, it is indicated that, currently, foundation of small and medium businesses is generally increasing in number, but the establishment of manufacturing companies is very slow. This is because of many factors interfering with promotion of the opening of small and medium businesses such as endless bakruptcies of the businesses and uncertain perspective. Therefore, it will be expected to encourage people to start business and activate establishment of small and medium sized manufacturing companies by improving tax support systems and providing tax support information services for founed companies and foundation supporting companies.

• 한국콘텐츠학회논문지
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• 제15권11호
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• pp.422-432
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• 2015

경제의 저성장이 지속됨에 따라 고용창출과 경제 활성화를 위해 정부는 중소기업을 지원하기 위한 다양한 제도를 시행하고 있으며 다양한 형태의 지원을 통해 창업을 더욱 활성화 시키고 있다. 이러한 창업지원제도는 창업 활성화에 일정 부분 기여하고 있다고 볼 수 있으나, 본 연구에서는 실증적인 연구룰 통하여 창업지원에 대해 다양하고 구체화된 대안을 제시하고 창업의지를 장려하는 효과를 기대해 보고자 한다. 본 연구는 선행연구를 바탕으로 창업의지에 미치는 영향을 조세지원제도, 금융지원제도, 기술지원제도, 경영지원제도, 창업인프라지원제도의 5가지로 설정하고 독립변수가 창업의지에 미치는 영향을 각각 가설로 설정하여 실증 연구하였다. 이를 위해 본 연구에서는 변수들을 도출하여 그 변수들 간의 관계를 검증하기 위한 변수의 측정과 문항으로 구성된 설문지를 이용하였으며 측정된 자료의 통계처리에 의거하여 검증하는 실증적 연구방법을 수행하였다. 연구가설을 검증하기 위하여 요인분석, 상관관계분석, 경로분석 등의 통계적 방법을 적용하였으며. 경로분석결과는 조세지원제도, 금융지원제도가 창업의지에 영향을 미치는 것으로 나타났다.

• 한국콘텐츠학회논문지
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• 제16권9호
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• pp.22-39
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• 2016

대한민국의 통일은 막대한 비용을 필요로 하지만 통일 재원의 확보 방식에 대한 논의는 충분치 않다. 이에 본 연구는 최근 찬반논의가 집중되는 통일 재원 확보 방안인 통일세에 대한 납세자의 의사를 파악하기 위해 기획됐다. 인구통계학적 변인과 조세제도 및 통일에 대한 사전태도, 지식수준이 통일세 납부 의사에 어떠한 영향을 끼치는지 분석했다. 또한 전망이론을 적용해 통일세에 대한 찬성과 반대 입장에 따라 상이한 설득 메시지를 제공하고, 태도 변화 정도를 확인했다. 연구결과, 남성, 고연령, 고소득 집단에서 통일 및 통일세 지지도가 높게 나타났다. 또 남북통일과 통일세에 대한 관심이 높을수록, 통일과 세금 관련 지식수준이 높을수록 통일세 납부 의사가 높게 나타났다. 나아가 메시지 유형에 따른 설득효과에서는 태도 변화의 손실을 축소한 메시지가 이익을 강조한 메시지보다 효과적인 것으로 나타났다.

• 산업공학
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• 제2권1호
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• pp.59-68
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• 1989

The determination of the optimal depreciation as constrained by the tax law is very complicated computation which is laborious and time-comsurning process. The objective of this research effort is to develop a Decision Support System for Depreciation(DSSD) that can be used by a decision maker to analyze alternative depreciation strategies and to select that strategy which will be most beneficial to the firm from a tax and net profit standpoint.

• International Journal of Internet, Broadcasting and Communication
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• 제14권3호
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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.