日帝下 企業會計 制度의 硏究

宣炳完 전북대학교 산업경제연구소 1977 전북대학교 산업경제연구소 논문집 Vol.7 No.-

全羅北道內 銀行預金의 長期豫測에 關한 硏究 : 道內金融機關의 適正規模測定과 關聯하여

宣炳完 전북대학교 산업경제연구소 1972 전북대학교 산업경제연구소 논문집 Vol.2 No.-

地方自治制 實施에 따른 全北地方 財政資源의 擴充方案에 관한 硏究

宣炳完,車在德,金九培,吳龍圭,楊圭赫 전북대학교 산업경제연구소 1990 전북대학교 산업경제연구소 논문집 Vol.20 No.-

設備投資의 會計的 決定理論에 關한 硏究

宣炳完 全北大學校 1973 論文集 Vol.15 No.-

小企業法人에 대한 法人稅課稅制度 改善方案에 관한 硏究

宣炳完 全北大學校 1984 論文集 Vol.26 No.-

This research aimed to measure tax-effects of operating income for small business corporation under the contemporary taxation systems of corporation and individual income, to figure out their faux pas and to build up new policies on taxation systems. At the outset, we contemplated to measure up the difference taxation between the form of individual business and business corporation for the same business. For the purpose of measuring the tax-effect, we utilized mathematical testing model. As a result, the findings depicted that the double taxation was operated to stock holders or small business corporation which had taxable income under the certain level of amount and under-taxation was conducted to the stock holders or high income corporation which had taxable income over the given level of amount. That is really against to the ideal taxation. Secondly, the income class imposed double-taxation is hinged on the rate of distribution of corporation. In case the rates of distribution are 50%, 40%, 30%, and 20%, the equibrium of taxation stands around 21 million won. We utilized regression analysis on the rate of distribution and corporate income in an attempt to measure the equibrium of taxation. Thirdly, according to inconsistence of the structure of tax rate and method of taxation of the current corporate income and income tax in our society, we, for the purpose of clearing up the double-taxation on the small business corporation and small stock holder in low income class, took a look at the Subchapter S. Corporations Taxation System which is prevaile in the U.S. for certain small business corporation. Forthly, we developed the Subchapter S. Corporations System into our own paper distribution of corporate profits approach, because the system can impose tax to the certain small business corporation as a corporation or can impose tax as individual. I contemplate that this taxation system for corporate income leads to solve the problems, the contemporary taxation system faced, for the low-income small business corporations.

强行規定에 의한 會計制度의 發達 : 解放後 30年間의 企業會計制度의 形成過程을 中心으로

宣炳完 全北大學校 商科大學 附設 産業開發硏究所 1976 상과대학論文集 Vol.6 No.-

韓國近代會計制度史의 硏究 : 近代企業會計制度의 形成過程을 中心으로

宣炳完 全北大學校 1978 論文集 Vol.20 No.-

I tried, in this thesis, to study the formation of the modern Korean Accounting System historically and examine it closely. My chief aim of study was, therefore, to examine followings positively: introduction of business accounting system after annexation of Korea to Japan and establishment of business accounting system. The following historical facts were consequently found out by this study, 1) Korean Accounting System has two system, Budgetary Accounting System and Business Accounting System. In general, accounting system means business accounting system. 2) Formation of Korean modern accountiong system can be divided into the following 5 periods: The first period: introducting stage The second period: organizing stage The third period: borrowing and using stage The fourth period: establishing stage The fifth period: developing stage 3) In Korea, We didn't have modern accounting system before Annextion of Korea to Japan and we had only SAGAE SONGDO CHIBU BEOP (Four Elements Bookkeeping Method in Kaeseong, Korea), which was a kind of accounting custom and like principle of western double entry bookkeeping. 4) It was on March, 1912 that business accounting system was, for the first time, introduced to Korea. It was introduced on the ground of Article I, No.8 (Japaness Commercial Law) and No. 10 (Japaness Commercial Law and its Regulations), CHOSEN MINSARYEONG (The Provincial Civil Code Enforceable within the Juris-diction of Vice-Roy of Chosen) 5) New parts of contents were introduced to this business accounting system according to revision of Japanese Commercial Law in 1938 and so its imperfections were replaced, completed and the whole contents were renewed. 6) Since Korean emancipation from japan in 1945, this accounting system had been continuously used to ordinance, Article 100 in the first Korean Constitution in 1948. 7) It was in 1958 that Korean independent business accounting system was established. At the same time accounting principles and a rule of financial atement were, for the first time, laid down. 8) Legislation of Korean Commercial Law in 1962 was of much help to settlement and popularization of business accounting system. 9) In 1974, accounting principles and a rule of financial statement were revised and legislated as a forced law. At the same time business accounting system has been better, influfnfed by American accounting trend.

强行規定에 의한 會計制度의 發展 : 解放後 30年間의 企業會計制度의 形成過程을 中心으로

宣炳完 전북대학교 산업경제연구소 1976 전북대학교 산업경제연구소 논문집 Vol.6 No.-

평균 유효 세율의 결정 요인에 관한 연구

宣炳完,崔康得 全北大學校 1994 論文集 Vol.38 No.-

A number of empirical studies have used effective tax rate(ETR) measures calculated from financial statement information to examine the relations between taxes, firm decisions, and firm characteristics. Studies using the average effective tax rate to measure corporate tax (dis) advantage have played a critical role in tax legislation. Recent research, however, has questioned the effectiveness of the ETR for this purpose. Previous research on corporate ETRs identified three important findings : (1)ETRs vary across firms(industries), (2) ETRs change over time, and (3) variances of ETRs differ across industries. These findings were explained solely in terms of cross-sectional and intertemporal differences in tax preferences. All other factors were implicitly assumed to be unimportant. This paper challenged the existing explanation by deriving the ETR as a function of the marginal tax rate and two variables : tax preferences and (pre-tax accounting)income. The model demonstrated how changes in the ETR can occur under two alternative assumptions about the relationship between tax preferences and income. Specifically, when tax preferences and income are perfectly correlated, the model showed that changes in the ETR are caused solely by changes in tax preferences. In the absence of perfect correlation, however, the model indicated that both tax preferences and income are capable of causing the ETR to change.

「法人稅와 所得稅의 統合課稅方案에 관한 硏究」

宣炳完 全北大學校 1983 論文集 Vol.25 No.-

This study investigates quantitatively the problems which the current corporate income tax system of our country has. It analyzes, reviews them, and attempts to depict the method of integrating taxation of the corporate income tax and personal income tax as a more advanced method. As the problems which all the current income tax has are investigated, mathematical verification model is set up. Next, tax effect on corporate income is measured and reviewed according to the tax rate structure and tax method of the current corporate income tax and personal income tax. As a result, it is clear that the inequitable and unreasonable income tax burden takes place among the different income classes. In other words, the low-income stockholders are receiving relatively more dual taxation than the high-income stockholders. The high-income stockholders are imposed relatively lower income tax burden than the low-income stockholders. The higher the income is, the lower the rate becomes, Therefore, this results in lower income tax burden than the corporate income tax doesn't tax, and it would be undertaxation. According to the current tax system, tax revenues shortage phenomena happen more than the corporate income tax system is put into operation, and national budget will become undesirable. These phenomena lead to back the income tax system ideal that equilibrium taxation which should be taxed ability to pay principle is realized. Consequently, the current corporate income tax and personal income tax system is contrary to the income tax system ideal, and it should be cultivated. Now, writer shows the method of integrating taxation of the corporate income tax and personal income tax as an improved method. Among those methods, writer would like to point out two methods; 1) paper-distribution-of-corporate-profits approach 2) corporation-tax-credit approach. The one is unitary integrating taxation method, the other is two stages integrating taxation method. These two methods are the same in real contents, but they can be differentiated nominally or formally. When these two methods of integrating taxation are carried out, there are differences in the convenience of tax payment fund or in the time of tax burden. In order to solve such problems, corporate-tax-credit approch is better than paper-distribution-of corporate-profits approach. That is to say, when the corporate income tax and personal income tax are integrated, two stages integrating taxation method is more favorable than unitary integrating taxation method.