저자의 연구 키워드

저자의 연구 키워드

#가치관련성

#감사반

#과세요건 명확주의

#과세전적부심사

#교육과정개발

#국가직무능력표준(NCS)

#귀속불분명 소득처분

#기장세액공제

#기준경비율(단순경비율)

#대도시내 본․지점의 설립․설치․전입

#대도시내 본ㆍ지점의 설립ㆍ설치ㆍ전입

#등록세 중과세

#사립대학감사

#성실납세

#성실납세의식

#세무조사

#세무조사결과공개

#세무조사대상선정

#세무회계과

#소득세추계신고

#소득추계

#외부감사인 선임특성

#원천징수

#원천징수 능력단위

#이연법인세차(대)

#이연법인세회계

#인정상여

#자발적공시

#장부의 기장과 비치

#조세범처벌

#조세범칙조사

#조세불복제도

#조세윤리

#조세윤리교육

#조세포탈

#조세포탈(탈세)

#조세회피

#조정영업손익

#조정제도

#초과이익평가모형(Ohlson 모형)

#추계조사 방법

#탈세의식

#탈세행위

#티칭 포트폴리오

#한국채택국제회계기준(K-IFRS)

#회계정보유용성

#횡령과 원천징수

#Abnormal Earnings Valuation Model(Ohlson model)

#Actual Tax Evasion

#Adjusted operating income

#audit of private university

#basic(simple) expense ratio

#Big4 auditing firms

#Big4회계법인

#clarity of tax laws

#criminal tax investigation

#criminal tax punishment

#Curriculum Development

#Deemed Income Disposition for CEO

#Deferred Tax Accounting

#Deferred Tax Assets(Liabilities)

#Department of Tax Accounting

#Embezzlement and Withholding Tax

#establishment of main office or branches in Capital region

#examination results disclosure

#external auditor selection

#heavy taxation system on registration tax

#Income Outflow Disposition for Unclear Income

#income reconstruction

#K-GAAP 영업손익

#K-GAAP operating income

#mediation system

#National Competency Standards (NCS)

#NCS 학습모듈

#NCS Learning Module

#NCS(National Competency Standards)

#pretax propriety examination

#registered audit teams

#sampling for tax examination

#self－bookkeeping

#tax avoidance

#Tax Compliance

#Tax compliance.

#tax credit for bookkeeping

#Tax ethics education

#Tax evasion

#Tax Evasion Ethics

#tax examination

#tax fraud(evasion)

#Tax Morale

#tax return by estimation of income tax

#Tax Withholding

#taxable income reconstruction techniques

#Teaching Portfolio

#Value Relevance

#Value- relevance

#voluntary disclosure

#Withhlding Taxes Competency Unit