Issue Articles

Asian Tax Journal Vol. 14 No. 4 2013

• A Study on the Problems and Improvement Measures Related to Tax Report under Local Tax Law65) －With a Focus on the Claim for Reassessment and Tax Report after Due Date－

  Gyu-Hyun Cha , Sang-Shin Lee

  14(4) 9-40, 2013

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• A Study on the Evaluation of Income Taxation Fairness and Rational Methods for Tax Increase

  Kwang-Yoon Kim , Chung-Jin Shim , Young-Hwan Lee

  14(4) 41-72, 2013

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• The Impact of Accounting Reform Legislations on the Production Efficiency of Korean Accounting Firms

  Seok-Young Lee , Sang-Lyul Ryu

  14(4) 73-99, 2013

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• Transparency of Financial Reporting of Korean Chaebol: Control-Ownership Disparity and Book-Tax Income Differences

  Jeon, Bong-Geol

  14(4) 101-121, 2013

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• Interest Coverage Ratio and Real Earnings Management

  Yunsung Koh

  14(4) 123-154, 2013

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• The Effect of Foreign Investors on the Corporate Social Responsibility

  Yang, Hyung-Mo

  14(4) 155-173, 2013

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