Issue Articles
Asian Tax Journal Vol. 23 No. 5 2022
Problems and Improvements of the Elasticity Tax Rate System under the Local Tax Act
23(5) 9-32, 2022
A Study on the Conflicting Relationship between the Tax System and the Resident Registration Act by Household Classification
23(5) 33-52, 2022
ESG, Business Strategy, and Tax Avoidance
23(5) 53-78, 2022
Tax Support Measures to Revitalize Individual Pensions53) ：Focusing on the Implications of the Canadian Personal Pension System (RRSP)
23(5) 79-108, 2022
Specialized High School－College－University Articulated Curriculum in Accounting Field11) ：Focusing on the Case of A College and B Specialized High School in Ansan
23(5) 109-137, 2022
The Effects of In－process R&D Information on Value Relevance of Capitalized R&D in Bio－Pharmaceutical Industries
23(5) 139-160, 2022
Corporate Social Responsibility and Financial Statements Comparability
23(5) 161-181, 2022
Research on the Effect of Welfare Benefits and Transfer Incomes on Taxpayers’ Perception in Tax and Welfare System
23(5) 183-207, 2022
The Effect of Social Performance Incentives on the Next Management Performance of Social Enterprises1
23(5) 209-233, 2022
Effects of ETS on Firms’ Financial Performances ：Effects of the Types and Methods of ETS Allocation by Plan Period
23(5) 235-266, 2022
Effect of Audit Plan by Position of Auditor on Audit Hour and Audit Fee
23(5) 267-291, 2022
Improvement of the Taxation System for Total Return Swap (TRS)
23(5) 293-313, 2022