Korean Journal of Taxation Research
Latest Publications

TOTAL DOCUMENTS

80

(FIVE YEARS 54)

H-INDEX

0

(FIVE YEARS 0)

Published By Korean Academic Society Of Taxation

1225-1399

Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

Effects of Various Household Characteristics and Tax Factors on Giving Decision Making

Korean Journal of Taxation Research ◽

10.35850/kjtr.37.4.04 ◽

2020 ◽

Vol 37 (4) ◽

pp. 103-130

Author(s):

Byung Wook Jun

Keyword(s):

Decision Making ◽

Household Characteristics

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Decremental Effective Tax Rate and Tax Aggressiveness

Korean Journal of Taxation Research ◽

10.35850/kjtr.37.4.06 ◽

2020 ◽

Vol 37 (4) ◽

pp. 155-185

Author(s):

Si－Hun Park ◽

Kap－Soon Kim

Keyword(s):

Effective Tax Rate ◽

Tax Rate ◽

Tax Aggressiveness

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A Study on the Theory of Legal Nature in Acquisition Tax

Korean Journal of Taxation Research ◽

10.35850/kjtr.37.4.07 ◽

2020 ◽

Vol 37 (4) ◽

pp. 187-213

Author(s):

Weon Choi

Keyword(s):

Legal Nature

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A Study of Rational Plan Donation System Activation Plan

Korean Journal of Taxation Research ◽

10.35850/kjtr.37.4.05 ◽

2020 ◽

Vol 37 (4) ◽

pp. 131-153

Author(s):

junghwa Suh

Keyword(s):

System Activation ◽

Rational Plan

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An Empirical Study on the Characteristic Factors Affecting Firm’s Book－Tax Conformity

Korean Journal of Taxation Research ◽

10.35850/kjtr.37.4.03 ◽

2020 ◽

Vol 37 (4) ◽

pp. 79-101

Author(s):

Seung－Myo Shin

Keyword(s):

Empirical Study ◽

Factors Affecting

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Analysis of Qualitative Characteristics of Accounting Information of Firms Paying Alternative Minimum Tax according to Firm Life Cycle

Korean Journal of Taxation Research ◽

10.35850/kjtr.37.4.01 ◽

2020 ◽

Vol 37 (4) ◽

pp. 9-43

Author(s):

Young－Hyo Shin ◽

Kwang－Wuk Oh

Keyword(s):

Life Cycle ◽

Accounting Information ◽

Firm Life Cycle ◽

Qualitative Characteristics

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Income Shifting and Tax Avoidance of Korean Business Groups using Related Party Transactions

Korean Journal of Taxation Research ◽

10.35850/kjtr.37.4.02 ◽

2020 ◽

Vol 37 (4) ◽

pp. 45-77

Author(s):

Jong Kwon Ko ◽

Hee Jin Park

Keyword(s):

Business Groups ◽

Tax Avoidance ◽

Income Shifting ◽

Related Party Transactions

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

Korean Journal of Taxation Research ◽

10.35850/kjtr.37.3.05 ◽

2020 ◽

Vol 37 (3) ◽

pp. 127-157

Author(s):

Hee Young Ma ◽

Ji Yeon Yoo

Keyword(s):

Tax Avoidance

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Tax－Motivated Income－Shifting：Empirical Evidence from Korean Multinationals

Korean Journal of Taxation Research ◽

10.35850/kjtr.37.3.03 ◽

2020 ◽

Vol 37 (3) ◽

pp. 79-96

Author(s):

Jeongmi Lee

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

Korean Journal of Taxation Research ◽

10.35850/kjtr.37.3.08 ◽

2020 ◽

Vol 37 (3) ◽

pp. 235-260

Author(s):

Hyun－kyung Yoon ◽

Hun Park

Keyword(s):

Parents And Children

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