RISS 학술연구정보서비스

검색
다국어 입력

http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.

변환된 중국어를 복사하여 사용하시면 됩니다.

예시)
  • 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
  • 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
닫기
    인기검색어 순위 펼치기

    RISS 인기검색어

      검색결과 좁혀 보기

      선택해제

      오늘 본 자료

      • 오늘 본 자료가 없습니다.
      더보기
      • 무료
      • 기관 내 무료
      • 유료
      • KCI등재

        Tax Revenue in ASEAN: Impact Factors and Policy Recommendations

        Men Thi BUI,Hang Thi Ngo,Giang Thi Cam NGUYEN,Ha Ngan Duong 사람과세계경영학회 2024 Global Business and Finance Review Vol.29 No.6

        Purpose: The paper aims to identify the factors that impact the budget revenues of countries in ASEAN economies. Design/methodology/approach: The paper applies fixed effect and random effect models on a 25-year database of ASEAN economies from 1991 to 2020. Findings: The research reveals that various factors such as trade openness, industry structure, inflation, and tax payment time have a significant impact on tax collection. However, no linkages between tax revenue and foreign direct investment demand and education levels. Factors including industrial proportion (IND), inflation rate (INF), trade openness (IMP), time to pay tax (TIME), and Agricultural added value (AGR) together significantly and statistically affect the tax revenue (TAX). Of these, variables that have a positive relationship with TAX include AGR, IND and TIME while INF is negatively related to tax. Research limitations/implications: The data from 2021 onwards has not been analyzed due to a lack of necessary data, which could show the impact of the COVID-19 pandemic on production and business and its effect on tax revenue. Originality/value: After a comprehensive and thorough variable selection and research design tailored for ASEAN economies, other than estimates on IND, IMP, and INF which are significantly consistent with most of the precedent literature, our research has reached some interesting findings recorded in our new variable (TIME), AGR, and FDI.

      • Integration of Adults with Mental Handicaps into the Community of Hong Kong

        David Ping-Pui,Tak-wah yeung,Man-hung Ngan,Chau-Kiu Cheung,Kin-yin Li BK21 Project Force of Special Education Deagu Univ 2001 Journal of Asia-Pacific Special Education Vol.1 No.3

        The exten and factors of the integration of adults with mental handicaps into the community of Hong Kong is an uncharted area for rigorous investigation. To conduct the investigation, this study surveyed a representative sample of 692 adults, aged 15 or above, from the end of 1998 through early 1999. The survey sapmle sufficient numbers of adults of the three levels of handicaps, mild(n=234), moderate(n=337), and severe grades(n=121). To measure community intergration, the study employed a comprehensive set of scales, which demonstrated satisfactory reliability. With data weighted to best represent the population adults with mental handicaps in Hong Kong, the study found that being accepred was the highest.

      연관 검색어 추천

      이 검색어로 많이 본 자료

      활용도 높은 자료

      해외이동버튼