외식산업 운영자의 부가가치세 인식에 관한 연구

• 영문명: A Study on the Value Added Tax Perceived by Restaurateurs
• 발행기관: 한국외식경영학회
• 저자명: 정유경(Chong Yu Kyeong) 김영갑(Kim Young Gab)
• 간행물 정보: 『외식경영연구』9권 4호, 27~48쪽, 전체 22쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2006.12.31

영문 초록

The current research was designed to understand the perception of individual restaurateurs on domestic value added tax(VAT) system, as it stands, for foodservice industry. Particularly, issues regarding present VAT systems identified by respondents were compared based on their foodservice business characteristics as well. Out of 16 different cities, 1,062 individual restaurateurs were participated in the current empirical study. The results show that the amount of VAT in the foodservice industry has been steeply increased although the economic status for all industry has been worse and the number of foodservice operations has been decreased. The VAT burden was perceived adversely affected on profitability of the business. Furthermore, increasingly used credit cards for payment and the higher VAT rate than other industry were aggravated revenue of the foodservice business. The present research finally suggests that the VAT rate should be realistically planed and gradually applied, tax deduction for using credit card should also be increased.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 실증분석

Ⅳ. 결론 및 제언

참고문헌

키워드

Value Added Tax(VAT) Foodservice Industry Perception of Restaurateur