Issue Articles

Asian Tax Journal Vol. 22 No. 4 2021

• Blockchain－Based Business Registration Management Plan

  Kim, Yong-Soo

  22(4) 9-30, 2021

  Abstract Full Text for PDF

• Improvement of the Tax Credit Support System for R&D Expenses：Focusing on Tax Support for Personnel Expenses

  Kim, Yeon-Hwa

  22(4) 31-65, 2021

  Abstract Full Text for PDF

• The Effects of R&D Capitalization and Accounting Error Correction on Value Relevance：Focused on the Theme Supervision of Bio－Pharm Companies

  Shin-Young Noh

  22(4) 67-95, 2021

  Abstract Full Text for PDF

• The Determinants of the Difference between Standard Audit Hours and Actual Audit Hours

  Min－hee Kim , Jung Hee Lee , Yeonjoo Cho , Kyu An Jeon

  22(4) 97-127, 2021

  Abstract Full Text for PDF