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Korean Journal of Taxation Research最新文献

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Tax Avoidance, Tax Risk, and Valuation Errors 避税、税务风险和估值错误
Korean Journal of Taxation Research Pub Date : 2021-12-31 DOI: 10.35850/kjtr.38.4.04
Sangkwon Cha, H. Cho, S. Hwang
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引用次数: 0
A Re－examination of the Relationship between a Net Operating Loss and Firm Value 对净经营损失与企业价值关系的重新审视
Korean Journal of Taxation Research Pub Date : 2021-12-31 DOI: 10.35850/kjtr.38.4.11
Bo-Bae Choi, J. Yoo
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引用次数: 0
A Study on Improvements to the Taxation System of Short Sale 卖空交易税收制度的完善研究
Korean Journal of Taxation Research Pub Date : 2021-12-31 DOI: 10.35850/kjtr.38.4.08
Y. Oh, Dong-won Lim, Seongman Moon
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引用次数: 0
A Study on Problems and Legislative Improvement of the Concept and DeterminingFactors of Domestic Corporation underCorporate Tax Law of Korea －Focusing on Court Precedents and Adjudgment Cases ofthe Tax Tribunal－ 韩国企业税法中国内公司概念及决定因素的问题及立法完善研究——以法院判例和税务法庭判决案例为中心
Korean Journal of Taxation Research Pub Date : 2021-12-31 DOI: 10.35850/kjtr.38.4.10
Jin-Woo Kim, T. Yoon
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引用次数: 0
Measures to Improve the Presumption of Non－debt Acquisition when Acquiring Real Estate Belonging to a Spouse or Lineal Ascendant －Focusing on the Housing Acquisition Tax of Lineal Ascendant and Descendant－ 完善配偶或直系后裔房产非债务推定的措施——以直系后裔房产取得税为例
Korean Journal of Taxation Research Pub Date : 2021-12-31 DOI: 10.35850/kjtr.38.4.06
Bowon Jang, H. Park
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引用次数: 0
The Relationship between ReputationExpenses, Aggressive Tax Avoidance, andFirm Value 声誉费用、积极避税与企业价值的关系
Korean Journal of Taxation Research Pub Date : 2021-12-31 DOI: 10.35850/kjtr.38.4.05
Boyoung Hwang, K. Jung
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引用次数: 0
Improvement Plans of the Tax SupportSystem for SME Succession－Focusing on the Results of a Survey on the Perception of SME Managers－ 中小企业继承税收支持制度的完善方案——以中小企业经营者感知调查结果为中心
Korean Journal of Taxation Research Pub Date : 2021-12-31 DOI: 10.35850/kjtr.38.4.07
Young-Han Lee, T. Yoon, Jong－Sung Park
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引用次数: 0
A Study on the Improvement of Bad Debt Relief under Value Added Tax Law：From the Perspective of Bad Debt Confirmation Date 增值税下坏账减免制度的完善研究——基于坏账确认日期的视角
Korean Journal of Taxation Research Pub Date : 2021-12-31 DOI: 10.35850/kjtr.38.4.01
Kyungeun Kim, J. Yoo
{"title":"A Study on the Improvement of Bad Debt Relief under Value Added Tax Law：From the Perspective of Bad Debt Confirmation Date","authors":"Kyungeun Kim, J. Yoo","doi":"10.35850/kjtr.38.4.01","DOIUrl":"https://doi.org/10.35850/kjtr.38.4.01","url":null,"abstract":"","PeriodicalId":177443,"journal":{"name":"Korean Journal of Taxation Research","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126007208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis on Withholding Taxes on Individual Deemed Dividend Income 个人视同股息收入预扣税分析
Korean Journal of Taxation Research Pub Date : 2021-12-31 DOI: 10.35850/kjtr.38.4.02
B. Jun
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引用次数: 0
A Study on Problems and Improvements of the Current Status Imposition Rule in Property Tax 财产税现状征收规则存在的问题及改进研究
Korean Journal of Taxation Research Pub Date : 2021-12-31 DOI: 10.35850/kjtr.38.4.03
Jeong－Hwa Ma
{"title":"A Study on Problems and Improvements of the Current Status Imposition Rule in Property Tax","authors":"Jeong－Hwa Ma","doi":"10.35850/kjtr.38.4.03","DOIUrl":"https://doi.org/10.35850/kjtr.38.4.03","url":null,"abstract":"","PeriodicalId":177443,"journal":{"name":"Korean Journal of Taxation Research","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115248277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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