The Tax System in Korea PDF Download

Author: Takatoshi Ito
Publisher: University of Chicago Press
ISBN: 0226387003
Category : Business & Economics
Languages : en
Pages : 362

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Book Description
The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.

Author: Roger Gordon
Publisher: Columbia University Press
ISBN: 0231520077
Category : Political Science
Languages : en
Pages : 321

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Book Description
Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

Author: Thomas Dalsgaard
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 96

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Book Description

Author: Ministry of Strategy and Finance, Republic of Korea
Publisher: 길잡이미디어
ISBN:
Category :
Languages : en
Pages : 349

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Book Description
Tax System in Korea National Taxes – Internal Taxes National Taxes - Earmarked Taxes Tax Incentives Local Taxes

Author: Luigi Bernardi
Publisher: Routledge
ISBN: 1134168322
Category : Business & Economics
Languages : en
Pages : 308

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Book Description
This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.

Author: Lee-Jay Cho
Publisher: Routledge
ISBN: 0429703481
Category : Political Science
Languages : en
Pages : 742

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Book Description
Over the past three decades, South Korea has moved along a path of strong economic growth and political democratization, attracting worldwide attention and providing valuable lessons for other developing economies. Yet Korea still must grapple with many intractable problems fueled by its rapid industrialization and uneven growth, including unbalanced distribution of wealth, concentrated economic power, and adversarial relationships between management and labor. Within the context of these sweeping changes, this volume explores options for economic and social institutional reform in Korea. Drawing on models of economic development from Japan, the United States, and Europe, a distinguished group of Asian and Western scholars relates the experiences of previously industrialized economies to each facet of Koreas economic system, including national management; taxation and banking; land ownership and use; trade and industrial strategy; and relations among business ownership, management, and labor. In so doing, the contributors provide valuable insights and fresh proposals for a viable model of social and economic modernization. Throughout the volume, the contributors emphasize the importance of Koreas cultural heritage-not only in explaining the nations recent growth but also as a key element of its continued success. By providing an overview of the evolution and interaction of Korean economic, political, and sociocultural institutions, the contributors make clear how these structures mediate the movement between cultural values and economic progress.

Author: Javad Khalilzadeh-Shirazi
Publisher: World Bank Publications
ISBN: 9780821319901
Category : Business & Economics
Languages : en
Pages : 280

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Book Description
World Bank Technical Paper No. 140. Also available: Volume 1 (ISBN 0-8213-1843-8) Stock No. 11843; Volume 3 (ISBN 0-8213-1845-4) Stock No. 11845. Provides state-of-the-art guidance and information on the procedural requirements and practical aspects of environmental assessment in various sector- and location-specific contexts. Three volumes also available in Arabic: Volume 1 (ISBN 0-8213-3523-5) Stock No. 13523; Volume 2 (ISBN 0-8213-3617-7) Stock No. 13617; Volume 3 (ISBN 0-8213-3618-5) Stock No. 13618.

Author: Wayne R. Thirsk
Publisher: World Bank Publications
ISBN: 9780821339992
Category : Business & Economics
Languages : en
Pages : 436

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Book Description
Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.

Author: Kenneth Judd
Publisher: Hoover Institution Press
ISBN: 0817997369
Category : Political Science
Languages : en
Pages : 548

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Book Description
An Agenda for Economic Reform in Korea looks at Korea's economic problems from the perspective of the American experience with economic reforms and sheds new light on the problems of economic reform facing nations all over the world. The authors examine such issues as corporate governance, social welfare, labor relations, and other pressing challenges—and suggest a new vision for the Korean economy.

Author: Chung-in Moon
Publisher: Routledge
ISBN: 131733731X
Category : Political Science
Languages : en
Pages : 512

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Book Description
The Routledge Handbook of Korean Politics and Public Administration gathers the expertise of leading international scholars to survey the full spectrum of contemporary South Korean international relations, public management, and public policies. Divided into four parts, the handbook covers a range of issues including: domestic Korean political parties, elections and leadership, foreign policy, national security and relations with North Korea, public administration, governance and finance, and economic, social and environmental public policies. Offering a complete overview of the field, the handbook is an invaluable resource for academics, researchers, policy analysts, graduate and undergraduate students studying South Korean Politics and International Relations as well as East Asian Politics.