저자의 연구 키워드

저자의 연구 키워드

#> bond taxation system

#1세대 1주택에 대한 시혜적 차별

#가치관련성

#개별예시규정

#거래세

#거주자

#거주자 판단 기준

#경정처분

#경제적 실질

#공동세

#공익법인

#공정시장가액비율

#국세기본법 제22조의3

#귀납적 접근

#금융상품간 조세중립성

#기타소득세

#기회발전특구(ODZ)

#당초처분

#도관이론

#동업기업 과세특례

#동일한 과세대상

#벤처기업

#벤처캐피탈

#보완

#비거주자

#비영리법인

#상충

#선결문제

#세금 감면

#실질과세

#암호자산

#애매모호성

#양도소득세

#양도소득세 감면

#완전포괄주의증여

#이연법인세자산

#이익조정

#이중과세

#이중과세조정

#입증책임

#자경농지

#재량

#재무제표의 유용성

#조기도입기업

#조세 면제

#조세 정책

#조세공평주의

#조세법률주의

#조세지원제도

#조세특례

#주식출연

#증여세

#지방이전

#지역균형발전

#채권 과세제도

#채권 발행할인액

#채권보유기간 과세제도

#탄소국경세

#탄소누출

#탄소배출권거래제

#탄소세

#탄소중립

#투자조합

#특구

#adjustment procedure of double taxation

#ambiguity

#balanced regional development

#capital gains tax

#Carbon Border Adjustment Mechanism

#Carbon Leakage

#Carbon Neutral

#Carbon Tax

#CBAM

#Complementation

#comprehensive Gift Tax System

#conduit theory

#corrective disposition

#Crypto-assets

#Deferred Tax Assets

#discretion

#dispensational discrimination on ‘a house for a family’

#double taxation

#Earnings management

#economic substance

#Emissions Trading Scheme

#ETS

#exemption on capital gains tax

#firms early adopting K－IFRS

#gift tax

#individual illustrative regulations

#inductive approach

#initial disposition

#investment funds

#joint tax

#K－IFRS

#Local Transfer

#matters to be pre－determined

#nonprofit organizations

#non－residents

#Opportunity & Development Zone

#original issue discount

#other income tax

#partnership taxation

#principle of no taxation without law

#principle of tax fairness

#public－service corporations

#redundant taxation objects

#residents

#section 22-3 of the Basic Act for National Taxes

#self-cultivating farmlands

#Special Zones

#stock contribution

#Substance－Over－Form Taxation

#tax exemption

#tax incentive system

#tax neutrality between financial products

#tax policy

#Tax Support

#the burden of proof

#the ratio of fair market value

#the standard of judgement related to residency

#the taxation of the amount equivalent to interest in bond holding period

#the usefulness of financial statements

#the value relevance

#Tradeoff

#transaction tax

#venture capital

#Venture company