A Study on Improvement Plans for Public－Service Corporations Management Systems
Asian Tax Journal Vol. 17 No. 3 (2016), pp. 9-39
Abstract
The purpose of this paper is to improve the existing management systems for public－service corporations that are not institutionally well equipped. In addition, this study researches how to improve simple incorporation procedures and tax benefits in order to respond to high public demand. This study is briefly summed up as follows. First, this study presents improvements on limitations on the range of public－service corporations for public benefits and the accurate application of tax laws. Second, this study presents the criteria for judgment of public benefits in order to verify the public－service corporations and manage the public－service corporations methodically. Third, this study presents the concrete realization of plans for public benefits verification in order to exclude competent authorities discretion and ensure the transparency of the selection process. Fourth, this study presents improvements that change the certificates of incorporation from approval policies to standing rules or authorizations and revisions of the related open laws in order to broaden the range of public services. As a result, this study expects that the public－service corporations management systems for public benefits that were presented in this study will become more transparent in the future.
Keywords
- Public－service corporations
- public benefits
- public services
- non－profit
- ex post facto management
Related Articles
A Study on the Adoption of Accounting Business Process Outsourcing(BPO) to Enhance Ex－ante Accounting Transparency in Public－interest Corporations
26(6) 117-148
Estimation of Changes in Tax Burden of Nonprofit Organizations through Reserve Fund for Essential Business Focusing on Medical Institutions
24(1) 33-96
The Main Issues and Improvements Related to Sustainability Report Assurance
23(6) 171-204
Private Kindergarten Accounting SystemIssues and Improvement
22(5) 51-72
North Korea’s Foreign Investment Laws and Accounting System
21(2) 9-34