Issue Articles

Asian Tax Journal Vol. 25 No. 5 2024

• The Effect of Certification Type of Sustainability Report on Cost of Capital

  Park, Sung Jong

  25(5) 9-35, 2024

  DOI:10.35850/KJTA.25.5.01

  Abstract Full Text for PDF

• The Effect of the Profitability of Public Medical Institutions on Medical Performance

  Jae Seong Song , Hee Chun Roh

  25(5) 37-57, 2024

  DOI:10.35850/KJTA.25.5.02

  Abstract Full Text for PDF

• Tax Issues and Improvement Measures Related to Distributable Profits of REITs

  Ilhang Shin , Taegon Moon

  25(5) 59-83, 2024

  DOI:10.35850/KJTA.25.5.03

  Abstract Full Text for PDF

• Auditor’s Quality Control and Auditee’s Earnings Management through Real Activities

  Jeong-Taek Kim , Sang Hyuk Lee

  25(5) 85-109, 2024

  DOI:10.35850/KJTA.25.5.04

  Abstract Full Text for PDF

• Problems and Improvement Measures in the VAT System for Imported Rights

  Chung, Ji－Sun , Yoon, Sung－Man

  25(5) 111-142, 2024

  DOI:10.35850/KJTA.25.5.05

  Abstract Full Text for PDF