Issue Articles

Asian Tax Journal Vol. 25 No. 3 2024

• Does an Increase in the Discrepancy between Actual and Standard Audit Hours Constrain Tax Avoidance?*

  Jong-Il Park , Byung-Hee Lee , Yun-Jeong Lee

  25(3) 9-59, 2024

  DOI:10.35850/KJTA.25.3.01

  Abstract Full Text for PDF

• Reflection and Outlook on China’s Tax Reforms in the Xi Jinping Era

  Yoo Ho Lim

  25(3) 61-93, 2024

  Abstract Full Text for PDF

• Feasibility and Investment Effectiveness of the Tonnage Tax

  Chung, Ji－Sun , Yoon, Sung－Man

  25(3) 95-123, 2024

  DOI:10.35850/KJTA.25.3.03

  Abstract Full Text for PDF

• The Association between Post－listing Period and Tax Avoidance ：The Effect of CEO Stock Holding

  Nam－Chul Jung

  25(3) 125-162, 2024

  DOI:10.35850/KJTA.25.3.04

  Abstract Full Text for PDF

• A Study on the Impact of the Establishment of the Dividend Exclusion System for Foreign Income on the Tax Strategies of Overseas Subsidiaries

  Yong Geun Yoo , Won Seok Choi

  25(3) 163-187, 2024

  DOI:10.35850/KJTA.25.3.05

  Abstract Full Text for PDF