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      • KCI등재

        개인사업자의 납세협력비용이 납세순응도에 미치는 영향 연구

        홍인수,정화 한국경영교육학회 2013 경영교육연구 Vol.28 No.5

        The purpose of this research is to conduct a study what tax compliance cost has an influence on tax compliance such as the ratio of reported income, taxation faithfulness intention. And this research conducts a study mutual relation between bookkeeping duty and tax compliance cost of the manner of declaration. Furthermore, as well as the difference of Tax Compliance. To achieve the purpose of this research, this study examined thoroughly related study literature and in the positive research, tax compliance cost and reported income was comprehended as actual amount of money through survey. And tax compliance performed regression analysis on the authority of survey response. The summary of this research finding and the implication is as in the following. First, among tax compliance cost of individual business, outside tax compliance cost revealed to have a bad effect on the ratio of reported income. inside tax compliance cost revealed to have a beneficial effect. but this finding give no heed statistically. and outside tax compliance cost revealed to have a bad effect on the taxation faithfulness intention, though that also gives no heed statistically. on the other hand inside tax compliance cost revealed to have a beneficial effect on the taxation faithfulness intention. that gives attention statistically. Second, When this study analyzed the influence on tax compliance cost of individual business and tax compliance according to bookkeeping duty and the manner of declaration, characteristic parameter influencing the ratio of reported income turned out to be the manner of declaration, also characteristic parameter influencing taxation faithfulness intention turned out to be bookkeeping duty. in other words, the ratio of reported income was distinguished in different manner of declaration. this is why the ratio of reported income of estimating business turned out to be higher than bookkeeping business. the more tax compliance cost is high, the less the ratio of reported income is low. this finding is more obvious to the subject of simple ledger. according to bookkeeping duty, taxation faithfulness intention distinguished. obligor under double entry system turned out to be higher than the subject of simple ledger. the more outside tax compliance cost is high, the less taxation faithfulness intention is low. 본 연구의 목적은 개인사업자의 납세협력비용이 신고소득률, 성실납세의향 등 납세순응도에 미치는 영향을 분석하고, 나아가 기장의무 및 신고유형에 따라 납세협력비용이 납세순응도에 미치는 영향은 다르게 나타나는지를 분석하는 것이다. 본 연구의 목적을 달성하기 위하여 납세협력비용과 납세순응도에 대한 문헌을 검토하고 설문조사를 통하여 납세협력비용과 신고소득을 실액으로 파악하였으며, 납세순응도는 설문지 5점 척도를 근거로 하여 회귀분석 등을 실시하였다. 본 연구의 결과를 요약하면 다음과 같다. 첫째, 개인사업자의 납세협력비용 중 외부 납세협력비용은 납세순응도인 신고소득률에 음(-)의 영향을 미치는 것으로 나타났으며, 내부 납세협력비용은 납세순응도인 신고소득률에 양(+)의 영향을 미치는 것으로 나타났으나 통계적으로 유의하지 않았다. 또한, 납세협력비용 중 외부 납세협력비용은 납세순응도인 성실납세의향에 음(-)의 영향을 미치는 것으로 나타났으나 통계적으로 유의하지 않았다. 반면에 내부 납세협력비용은 납세순응도인 성실납세의향에 양(+)의 영향을 미치는 것으로 나타났으며 통계적으로 유의하였다. 둘째, 개인사업자의 납세협력비용과 납세순응도에 미치는 영향을 기장의무 및 신고유형에 따라 분석한 결과 납세순응도인 신고소득률에 영향을 미치는 특성변수는 신고유형으로, 성실납세의향에 영향을 미치는 특성변수는 기장의무인 것으로 나타났다. 즉, 신고유형에 따라 신고소득률은 차이를 보이고 있으며 이는 신고유형이 기장사업자보다는 추계사업자가 신고소득률이 높은 것으로 나타났다. 납세협력비용(내부비용과 외부비용)이 클수록 신고소득률은 낮아지는데 복식부기의무자보다는 간편장부대상자일수록 더 낮아지는 것으로 나타났다. 기장의무에 따라 성실납세의향에 차이를 보이는데 간편장부대상자보다는 복식부기의무지가 성실납세의향이 높은 것으로 나타났다. 외부 납세협력비용이 높을수록 성실납세의향은 낮아지는데 간편장부대상자가 복식부기의무자보다 더 낮아지는 것으로 나타났다.

      • KCI등재

        종격동내 위치한 가성췌장낭종 - 증례 보고 -

        홍인수 대한영상의학회 1988 대한영상의학회지 Vol.24 No.2

        Mediastinal extention of a pancreatic pseudocyst is a rare event. Only 30 cases have been previously reported in the literature. In most cases the pseudocyst in located in the posterior mediastinum with entry to the mediastinum, via suggest diagnosis While ultrasound may identify supradiaphrgmatic extension of fluid computed tomography is better to demonstrate the nature and extent of a mediastinal pancreatic pseudocyst. Here we are reporting a case of pancreatic pseudocyst extended to posterior mediastinum with review of literatures.

      • KCI등재

        Effect of Methylotrophic Bacteria in Seedling Development of Some Crops under Gnotobiotic study

        홍인수,김준석,임우종,·Md. Rashedul Islam,Hari P. Deka Boruah,푸닛,한광현,사동민,이민경 한국토양비료학회 2009 한국토양비료학회지 Vol.42 No.4

        Healthy seedling generation is the major concern in overcoming adverse effects of biotic and abiotic stresses during tender stage of development in vegetables and horticultural crops. Because of this, priority is given to research leading to the generation of healthy seedlings in crops subjected to transplanting and bedding. In this study, growth pouch experiments were conducted to determine the effect of inoculation of six different strains of Methylobacterium sp. namely, M. oryzae CBMB20, M. phyllosphaerae CBMB27, M. suomiense CBMB120, and Methylobacterium strains CBMB12, CBMB15 and CBMB17 on the seedling development of the vegetable crops cabbage, Chinese cabbage and cucumber; and horticultural crops tomato and red pepper. Crops treated with the test strains enerally showed higher seedling dry matte accumulation compared to the control. Significantly higher accumulation was exhibited by CBMB12, CBMB17, and CBMB20 in cabbage, as well as for CBMB27 and CBMB120 on tomato and Chinese cabbage, respectively. Furthermore, all the strains promoted root elongation in cucumber and tomato seedlings while in Chinese cabbage and red pepper, root elongation was observed with CBMB120 and CBMB12 inoculation, respectively. Large scale nursery study is needed to develop a thorough protocol for healthy seedling development with the use of these strains.

      • KCI등재

        우심방에서 발생한 맥관육종의 MRI 소견 : 1례 보고

        홍인수 대한영상의학회 1992 대한영상의학회지 Vol.28 No.6

        Primary tumors of the heart are rare, and one-third of them are malignant. The most common malignant intracardiac tumor is angiosarcoma, which usually involves right atrium. MRI features in one patient with right atrial angiosarcoma is presented and the literature briefly reviewed. Angiosarcoma demonstrated slightly heterogeneous intermediated signal intensity on T1-weighted images, high signal intensity on T2-weighted images and higher signal intensity on Gd-DTPA enhanced images. MRI provided more information regarding the extent of the tumor than 2D echocardiography or CT.

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