Issue Articles

Asian Tax Journal Vol. 17 No. 4 2016

• A Study on the Improvement of the Corporate Tax Law applied to Insurance Business for Adoption of IFRS 4 Phase Ⅱ

  Eun Kyung Kim

  17(4) 9-31, 2016

  Abstract Full Text for PDF

• Problems of SME Special Tax Reduction System and Solutions －On the Issue of Equity－

  Jung-woo Suh

  17(4) 33-62, 2016

  Abstract Full Text for PDF

• The Role of Auditors in Corporate Tax Avoidance

  Seong Ho Bae

  17(4) 63-91, 2016

  Abstract Full Text for PDF

• The Effect of Revision of Earned Income Tax on Tax Progressivity and Income Redistribution

  Park, Han-Soon

  17(4) 93-112, 2016

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• Changing Tax Treatment Method and Pension Saving Behavior

  Chung Wonsuk

  17(4) 113-134, 2016

  Abstract Full Text for PDF

• The Effect of Domestic Product Market Competition on Foreign Equity Ownership

  Jung Hyun-Uk

  17(4) 135-160, 2016

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• Analysis of the Relationships between the Recognition of Income and the Claiming of Reassessment, and Interpretative Suggestions

  Kim Jaeseung

  17(4) 161-187, 2016

  Abstract Full Text for PDF

• The Effective VAT Rate and the VAT Gap

  Yu-Chan Kim

  17(4) 189-232, 2016

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• A Study on Problems and Improvements of Gain from Sales of Inventories before Raising Tax Rate in Individual Consumption Tax

  Seo-Young Kim

  17(4) 233-254, 2016

  Abstract Full Text for PDF