Issue Articles

Asian Tax Journal Vol. 21 No. 6 2020

• The Effect of the Earned Income Tax Credit(EITC) on Tax Consciousness－Focusing on the Financial Panel Data－

  Yong-Soo Kim , Hee Chun Roh

  21(6) 9-32, 2020

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• A Study on the Problems and Improvement of the Dividend－Exclusion System : Focusing on Reliving Double Taxation and Enhancing Equity

  Yoon, Sung－Man , Wan Yong Kim

  21(6) 33-56, 2020

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• A Study on the Pricing Rule Related to In－Kind Donation

  Gyuyung Hwang

  21(6) 57-74, 2020

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• The Effect of Corporate Governance and Earnings Quality and on Sustainable Tax Strategy

  shinsangyi , Jong-Il Park

  21(6) 75-122, 2020

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• The Effects of the Securities Transaction Tax Cut on Liquidity and Volatility：Evidence from South Korea

  Sang-Yeob Lee

  21(6) 123-154, 2020

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• Tax Aggressiveness and Reputational Costs

  Si－Hun Park , Kapsoon Kim

  21(6) 155-188, 2020

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• The Effect of Accounting Firm Mergers on Corporate Tax Avoidance of Auditees

  Bae, Seongho

  21(6) 189-209, 2020

  Abstract Full Text for PDF