Issue Articles

Asian Tax Journal Vol. 24 No. 6 2023

• How to Rationally Revise the Transaction Tax Exemption for Market Makers

  BYUNG WOOK JUN

  24(6) 9-36, 2023

  DOI:10.35850/KJTA.24.6.01

  Abstract Full Text for PDF

• Carbon Disclosure and Firm Value based on A Firm’s Profitability

  KIM SANG-IL

  24(6) 37-57, 2023

  DOI:10.35850/KJTA.24.6.02

  Abstract Full Text for PDF

• The Effect of Earnings－based Compensation on Audit Fee and Audit Hour：Focusing on the Role of Audit Committee

  Sung Ook Park , Kim, Seo Hyun

  24(6) 59-81, 2023

  Abstract Full Text for PDF

• Taxation of Domestic Investors in Korea Regarding the AT&T Spin－Off

  Oh Jong Moon

  24(6) 83-108, 2023

  DOI:10.35850/KJTA.24.6.04

  Abstract Full Text for PDF

• A Study on the Eradication Plan of Tax Invoice Trader

  Suh, Jung Hwa

  24(6) 109-132, 2023

  DOI:10.35850/KJTA.24.6.05

  Abstract Full Text for PDF

• The Impact of Investor Sentiment on the Short－Term Investment Decision：Focusing on Operating Expenses

  Kwak, Young－Min , Won－Ju Choi

  24(6) 133-161, 2023

  DOI:10.35850/KJTA.24.6.06

  Abstract Full Text for PDF

• A Study on the Improvement of Family Business Inheritance Deduction by Requirements

  Sungjong Lim , SunEunJung

  24(6) 163-183, 2023

  DOI:10.35850/KJTA.24.6.07

  Abstract Full Text for PDF