Issue Articles

Asian Tax Journal Vol. 26 No. 1 2025

• Tax Specialist Auditors and Tax Avoidance: Small and Medium－Sized Accounting Firms

  Hyun Ah Kim

  26(1) 9-36, 2025

  DOI:10.35850/KJTA.26.1.01

  Abstract Full Text for PDF

• The Effect of Communication between Those Charged with Governance and External Auditors on the Tax Burden

  Hyun Uk Jung , Sun－Young Byun

  26(1) 37-57, 2025

  DOI:10.35850/KJTA.26.1.02

  Abstract Full Text for PDF

• Case Study and Improvement Measures of Sustainability Assurance: Focusing on Assurance Standards and Assurance Reports

  Kyu An Jeon , Se Whan PARK , Hee Yeong Kim

  26(1) 59-82, 2025

  DOI:10.35850/KJTA.26.1.03

  Abstract Full Text for PDF

• A Study on the Improvement of Taxation System of Inheritance Tax and Gift Tax: The Effect of Valuation Period)

  Kim, Youn－Hwa , Jung, Jae－Gyung

  26(1) 83-113, 2025

  DOI:10.35850/KJTA.26.1.04

  Abstract Full Text for PDF