저자의 연구 키워드

저자의 연구 키워드

#가액평가

#간접납부세액

#간주임대료

#감가상각

#과세이연

#과세체계

#국민연금

#근로소득의 범위

#기업구조조정

#발생액의 질

#배당소득세

#부당행위계산 부인

#부동산투기 억제

#불균등감자

#비과세근로소득

#사용자 부담금

#상각시부인

#소득공제

#손금추인

#손금한도

#손익조정

#연금보험료

#연금소득공제

#연금소득세

#외국납부세액공제

#위임임법

#위임입법

#유보이익

#이익잉여금조정

#이중과세

#이중과세조정

#임대보증금

#자본거래

#재무제표재작성

#전기오류수정

#정보비대칭

#정합성

#조세법률주의

#주가평가모형

#주식의 포괄적 교환·이전

#지분구조

#처분손익

#추계결정

#퇴직금

#퇴직소득세

#퇴직연금

#투자중립성

#현물기부금

#현물출자

#accounting restatement

#Accruals quality

#capital gains tax

#Capital Transaction

#Comprehensive exchange/transfer of shares

#corporate restructuring

#Creative Management

#Creativity

#deemed gift

#deemed paid tax

#deemed rent

#Delegated Legislation

#Denial System of Unfair Act and Account

#depreciation

#depreciation adjustment

#dividend tax

#double taxation

#earnings adjustment

#Education in Business School

#EET system

#EET방식

#Employer Contribution

#equity structure

#exclusion ratification

#foreign tax credit

#implicit tax

#Income deduction

#income determining by estimation

#Information asymmetry

#investment in kind

#Legalism on Tax

#multicollinearity

#National pension

#neutrality of investment

#Optimum Trading Price Range

#Pension contributions

#pension income deduction

#pension income tax

#PIN

#prior error adjustment

#Probability of informed trading

#Range of Earned Income

#reconciliation of dual taxation

#related party transaction

#restraining estate speculation

#retained earnings

#retained earnings adjustment

#retirement allowance

#retirement income tax

#retirement pension plan

#security deposit

#Signalling Motive

#stock pricing model

#Stock Splits

#tax deferral

#Taxation structure

#Tax-free Earned Income

#transfer profit

#Unfair Capital Reduction