인플레이션 하에서의 소득세조정 방안에 관한 연구

• 영문명: A Study on the Plans for the Adjustment of Income Tax to Inflation
• 발행기관: 한국무역연구원
• 저자명: 김광수(Kwang-Soo Kim) 이유(Yu Yi) 레 도안 화이(Le Doan Hoai)
• 간행물 정보: 『무역연구』제10권 제2호, 669~686쪽, 전체 17쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2014.04.30

영문 초록

Inflation can affect the whole taxation system with the distortion of real value in the measurement of business accounting. Especially, the application of the substance maintenance model, i.e.,the current cost model and the adjustment of tax rate to inflation have attracted lots of attentions both in the theory and in the practice. The purpose of this study is also to examine the suitability of the above mentioned measures as a means for adjustment of income tax to inflation. To sum up, the substance maintenances model is extremely restricted for the application in the tax accounting owing to one-sided consideration of the purchase price. Accordingly, we can conclude that the adjustment of the tax-rate is more suitable as a taxation measure against inflation in comparison 에m the substance maintenance model.

목차

Abstract

Ⅰ. 서론

Ⅱ. 세무회계에서 실체유지모델의 적용가능성

Ⅲ. 인플레이션 대응의 세율조정

Ⅳ. 과거 한국의 인플레이션 대책

Ⅴ. 결론

참고문헌

키워드

inflation substance maintenance model tax rate adjustment