Related Articles

• Problems and Improvement Measures Regarding the Household-Based Taxation Standard in Korea’s Capital Gains Tax on Residential Property

  Beom-Seok Hwang

  27(2) 207-230

  Abstract Full Text for PDF Full Text for XML

• The Impact of the Regulations on Foreign Tax Credit on the Tax-Saving Accounts : Focusing on ISA and Retirement Pension Accounts

  Taegon Moon , Sun-ae Cho

  27(2) 327-358

  Abstract Full Text for PDF Full Text for XML

• A Study on the Improvement of the Input Tax Credit System for Rationalizing Taxation on Secondhand Goods Transactions：Focusing on the Cases of Switzerland and Japan

  Lee, Chang Kyu , Suh, Jung Hwa

  26(6) 9-42

  Abstract Full Text for PDF

• A Commentary on the Taxation Issues of Capital Reserve Reduction Dividends

  Moon Sung Oh , Wan Yong Kim

  26(4) 9-25

  Abstract Full Text for PDF

• Key Audit Matters and Tax Avoidance ：The Informational Value of Tax Accounts and the Role of Auditors

  Grace Goun Kim , Kyeongheum Ra , Won－Wook Choi

  26(2) 71-107

  Abstract Full Text for PDF