Issue Articles

Asian Tax Journal Vol. 26 No. 6 2025

• A Study on the Improvement of the Input Tax Credit System for Rationalizing Taxation on Secondhand Goods Transactions：Focusing on the Cases of Switzerland and Japan

  Lee, Chang Kyu , Suh, Jung Hwa

  26(6) 9-42, 2025

  DOI:10.35850/KJTA.26.6.01

  Abstract Full Text for PDF

• The Effects of the Application of the IFRS 9 Expected Credit Loss Model：Focusing on Abnormal Loan Loss Provisions and Value Relevance of Bank

  Seung Uk Choi

  26(6) 43-86, 2025

  DOI:10.35850/KJTA.26.6.02

  Abstract Full Text for PDF

• Research Trends on Utilizing Korea ESG Standards Institute (KCGS) ESG Evaluation Data and Interpretation Considerations Based on Evaluation and Assignment Methods

  Mi-Ok Kim , Hyun-Kyung Lee , Hyung-Rok Jung , Sung-Joon Huh

  26(6) 87-116, 2025

  DOI:10.35850/KJTA.26.6.03

  Abstract Full Text for PDF

• A Study on the Adoption of Accounting Business Process Outsourcing(BPO) to Enhance Ex－ante Accounting Transparency in Public－interest Corporations

  Bong-Hwan Kim , Hee Chun Roh , Yong-Soo Kim

  26(6) 117-148, 2025

  DOI:10.35850/KJTA.26.6.04

  Abstract Full Text for PDF

• A Study on Local Government Accounting and Tax Issues Arising from the Securitization of Public Contribution Funds

  Sang Bin Lim , Wan Yong Kim

  26(6) 149-182, 2025

  DOI:10.35850/KJTA.26.6.05

  Abstract Full Text for PDF