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김광수(Kwang-Soo Kim),이유(Yu Yi),레 도안 화이(Le Doan Hoai) 한국무역연구원 2014 무역연구 Vol.10 No.2
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.
윤승비,황미경 한국보훈학회 2022 한국보훈논총 Vol.21 No.3
The purpose of this study is to derive a support model for the realization of living adjustment allowances in order to solve the poor living conditions of elderly low-income veterans and prevent welfare blind spots as Korea enters a super-aged society. This study is the first model study to be attempted without any previous studies, and is meaningful as a study that attempted to measure the living adjustment allowance, a life stability support system for low-income veterans, despite various limitations. In this model, a comparative analysis of financial estimates reflecting the current size of financial support and inflation rate and a support plan for rational support were derived. As a result of the analysis, a policy plan was proposed to expand the life stability and support system for low-income veterans by realizing the level of support by establishing a life adjustment allowance measurement model for veterans. 본 연구는 한국의 초고령사회 진입에 따라 고령의 저소득 보훈대상자들의 열악한 생활형편을 해소하고 복지사각지대를 예방하기 위하여 생활조정수당의 현실화를 위한 지원 모형 도출을 목적으로 한다. 본 연구는 선행된 연구가 전무한 상태에서 처음으로 시도하는 모형연구로서 여러 가지한계점이 있음에도 불구하고 저소득 보훈대상자의 생활안정지원제도인 생활조정수당의 계측을 시도한 연구로서 의의가 있다. 본 모형에서는 현재의 재정지원 규모와 물가상승률을 반영한 재정 추계 비교 분석 및 합리적지원을 위한 지원 방안을 도출하였다. 분석 결과, 보훈대상자의 생활안정지원 및 실질적 보상과예우를 위한 생활조정수당 계측 모형 구축에 의한 지원 수준 현실화로 저소득 보훈대상자의 생활안정과 지원 체계 확대를 위한 정책 방안을 제언하였다.