Korean Journal of Taxation Research
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80
(FIVE YEARS 27)

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Published By Korean Academic Society Of Taxation

1225-1399
Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

Decremental Effective Tax Rate and Tax Aggressiveness

2020 ◽  
Vol 37 (4) ◽  
pp. 155-185
Author(s):  
Si－Hun Park ◽  
Kap－Soon Kim
Keyword(s):  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness

A Study on the Theory of Legal Nature in Acquisition Tax

2020 ◽  
Vol 37 (4) ◽  
pp. 187-213
Author(s):  
Weon Choi
Keyword(s):  
Legal Nature

A Study of Rational Plan Donation System Activation Plan

2020 ◽  
Vol 37 (4) ◽  
pp. 131-153
Author(s):  
junghwa Suh
Keyword(s):  
System Activation ◽  
Rational Plan

The Effect of Accounting Method for R&D Costs on Tax Avoidance and Sustainable Tax Strategies

2020 ◽  
Vol 37 (3) ◽  
pp. 127-157
Author(s):  
Hee Young Ma ◽  
Ji Yeon Yoo
Keyword(s):  
Tax Avoidance

A Study on the Support Obligations and Taxation Problems between Parents and Children

2020 ◽  
Vol 37 (3) ◽  
pp. 235-260
Author(s):  
Hyun－kyung Yoon ◽  
Hun Park
Keyword(s):  
Parents And Children
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