Issue Articles
Asian Tax Journal Vol. 14 No. 2 2013
An Empirical Study on Financial Features and Earnings Management of Backdoor Listing Companies
14(2) 9-46, 2013
The Effect of the Debt Dependance on the Association between Earnings and Cost of Debt in Private Firms
14(2) 47-80, 2013
Corporate Governance and Tax Law
14(2) 81-110, 2013
Current Practices and Improvement Plan on Criminal Tax Investigation and Punishment System
14(2) 111-148, 2013
Consideration and Improvement on the Deemed Paid Foreign Tax Credit
14(2) 149-173, 2013
Corporate International Diversification and Tax Avoidance
14(2) 175-197, 2013
The Ability to Pay Principle and Korean Tax System
14(2) 199-213, 2013
The Rational Improvement Plans on Capital Gain Taxation for the Residential Right of an Association Member
14(2) 215-240, 2013
How to Revise Value Added Tax Invoice System for Taxpayers’ Convenience and Legalization of Underground Economy
14(2) 241-279, 2013
A Study For Improving Some Problems about Local Tax Reduction for Rural Areas Housing
14(2) 281-310, 2013