조세논문

🧾 창업벤처기업 세액감면제도의 벤처기업 확인과 조세특례제한법 제6조 제2항의 해석 (Venture Company Certification in the Tax Reduction System for Start-up Venture Firms and the Interpretation of Article 6(2) of the Restriction of Special Taxation Act) : 서울행정법원 2017. 6. 30. 선고 2017구합56933 판결 사안을 중심으로_2022_한국공인회계사회_임현지, 강민조, 최원욱

academicus 2026-06-10 No Comments

https://www.dbpia.co.kr/pdf/cpViewer?nodeId=NODE12398103 Key Concepts(주요 개념) ■ Tax Reduction System for Start-up Venture Companies(창업벤처기업 세액감면제도) ■ Article 6, Paragraph 2 of the Restriction of Special Taxation Act(조세특례제한법 제6조 제2항) ■ Venture Company…

Paper/Report(논문/보고서)

🧾 국고보조금 관련 부가가치세법상 공통매입세액 안분계산 규정의문제점과 개선방안(Problems and Improvement Measures of the Apportionment Calculation Rules for Common Input Tax under the Value-Added Tax Act Related to Government Subsidies)―의정부지방법원 2012.6.26. 선고2011구합4010 판결 사안을 중심으로―)_2023_한국조세연구소_임현지, 강민조

academicus 2026-06-09 No Comments

https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE11608175 Key Concepts(주요 개념) ■ Common Input Tax(공통매입세액) Refers to input tax that is used commonly for both taxable and tax-exempt businesses, making it impossible to distinguish its actual attribution.(과세사업과…

Paper/Report(논문/보고서)

🧾 소득세율구조와 복지정책에 대한 태도가 코로나19 경제지원정책 평가에 미친 영향(The Impact of Income Tax Rate Structure and Attitudes toward Welfare Policies on the Evaluation of COVID-19 Economic Support Policies)_2024_한국조세연구소_강민조, 신영효

academicus 2026-06-08 No Comments

https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE11910042 Key Concepts(주요 개념) ■ Income Tax Burden Rate(소득세 부담률) ■ Income Tax Progressivity(소득세 누진성) ■ Welfare Policy(복지정책) ■ COVID-19 Economic Support Policies(코로나19 경제지원정책) 1. Research Objective(연구 목적) 2. Research…

Paper/Report(논문/보고서)

🧾 납세자 특성별 납세수용성 관계 분석(An Analysis of the Relationship between Taxpayer Characteristics and Tax Acceptance)_2025_한국조세연구포럼_신영효, 강민조

academicus 2026-06-05 No Comments

https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE12435841 Key Concepts(주요 개념) ■ Tax Acceptance(납세수용성): A concept that refers to the gap between the actual amount of taxes paid by taxpayers and the amount they perceive as appropriate.(납세자가…

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조세논문

🧾 소득세율구조와 복지정책에 대한 태도가 코로나19 경제지원정책 평가에 미친 영향(The Impact of Income Tax Rate Structure and Attitudes toward Welfare Policies on the Evaluation of COVID-19 Economic Support Policies)_2024_한국조세연구소_강민조, 신영효

🧾 납세자 특성별 납세수용성 관계 분석(An Analysis of the Relationship between Taxpayer Characteristics and Tax Acceptance)_2025_한국조세연구포럼_신영효, 강민조

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