Issue Articles

Asian Tax Journal Vol. 25 No. 4 2024

• Does an Increase in ESG Ratings Improve Earnings Quality?

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

  25(4) 9-52, 2024

  DOI:10.35850/KJTA.25.4.01

  Abstract Full Text for PDF

• A Study on Sanctions for the Incorrect Tax Invoice, on its Excessiveness and Mismatch

  Myungwon Jang , Jaehyung Jang

  25(4) 53-76, 2024

  DOI:10.35850/KJTA.25.4.02

  Abstract Full Text for PDF

• The Value Relevance of R&D Expenditures in Biotechnology Special Listing Firms

  Hyun Ah Kim

  25(4) 77-102, 2024

  DOI:10.35850/KJTA.25.4.03

  Abstract Full Text for PDF

• Review of the Allocation of Personal Income Tax Authority Regarding the Government Functions of SOEs

  Seon, Chang Hee , Cho, Hyeongtae

  25(4) 103-129, 2024

  DOI:10.35850/KJTA.25.4.04

  Abstract Full Text for PDF

• A Study on the Problems and Improvement of the Tax Improvement Plan for Corporate Value－Up

  Sung Ook Park , Young Woo Kim , Seo Hyun Kim

  25(4) 131-158, 2024

  DOI:10.35850/KJTA.25.4.05

  Abstract Full Text for PDF