
Asian Tax Journal (formerly the Korean Journal of Taxation and Accounting) was founded in July 2004 by the Korean Academic Society of Taxation and has been listed by the National Research Foundation of Korea since January 2007. It publishes research spanning theory and practice in taxation and accounting, and is issued three times a year in February, June, and October.
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Vol.27 No.2 2026
The Association between Earnings Transparency and Dividend Payout
27(2) 9-41, 2026
A Study on National Institutional Characteristics and Corporate Social Responsibility
27(2) 43-65, 2026
The Impact of Information-Sharing Activities in Online Stock Message Boards on Corporate Tax Avoidance
27(2) 67-101, 2026
Interpretation of the Concept of “Resident” Where the Person Subject to Foreign Financial Account Reporting Obligations Is a Dual Resident : Supreme Court Decision No. 2024Ma6881, April 17, 2025
27(2) 103-131, 2026
The Relationship between CEO Overconfidence and Pay Disparity
27(2) 133-179, 2026
How to Revise Tax Laws to Reasonably Calculate the Education Tax Base of Long-term Non-life Insurance Contracts Based on the Critical Review on a Recent Supreme Court Case
27(2) 181-205, 2026
Problems and Improvement Measures Regarding the Household-Based Taxation Standard in Korea’s Capital Gains Tax on Residential Property
27(2) 207-230, 2026
The Impact of ESG Performance on Audit Risk : An Analytical Inquiry into the Underlying Causes of Discrepancies between Theory and Prior Domestic Research
27(2) 231-267, 2026
A Study on the Improvement of the Housing Holding Tax System
27(2) 269-326, 2026
The Impact of the Regulations on Foreign Tax Credit on the Tax-Saving Accounts : Focusing on ISA and Retirement Pension Accounts
27(2) 327-358, 2026
The Impact of Changes in Dividend Record Dates on Market Reactions to Dividend Announcements
27(2) 359-387, 2026
Determinants of Accounting Method Choice in Mergers Under Common Control
27(2) 389-413, 2026