저자의 연구 키워드

저자의 연구 키워드

#3층 연금체계

#529 Plan

#5배수

#개인연금

#개인퇴직계좌

#개인형퇴직연금

#고령화사회

#고용보험

#고유목적사업

#고유목적사업준비금

#공격적 조세회피

#공교육

#공무원연금 등

#공익성과 경쟁중립성

#공적연금

#과세소득월액

#과세이연

#과세이연계좌

#국제회계기준

#근로소득

#기관투자가

#기금회계

#기부문화의 활성화

#기부연금

#기준소득월액

#기타소득

#납입한도

#노후소득

#대학학자금

#도관체

#면세

#미국연금

#미적립 연금부채

#발생액 이익조정

#방과후학교

#배당소득

#배당압력

#법인세법상 준비금

#보수월액

#보험계약

#부가가치세

#부동산 취득

#비상위험준비금

#비영리법인

#사교육비 절감

#사립학교 폐교

#사베인 옥슬리법

#사학연금

#사학연금기금

#사회보장협약

#세무위험 관리

#세액공제

#세제혜택

#소득공제

#소익자부담의 원칙

#수익사업

#수탁업무

#시가표준액

#연금기금

#연금기부

#연금법 개정

#연금세제

#연금소득

#연금소득 과세

#연금소득과세

#연금지급개시연령

#연기금

#연ㆍ기금

#외국인

#원천징수

#유산기부

#은행의 수탁업무

#이연법인세

#이익조정

#잡합투자기구

#재량적 발생액

#전세계소득

#정기배당

#제주특별자치도

#조기연금

#조세감면

#조세공평성

#조세위험

#조세협약

#종합소득

#중간배당

#집합투자기구

#추가 취득세

#취득세

#취득세 과세표준

#캐나다

#캐나다연금

#퇴직소득

#퇴직소득 과세

#퇴직수당

#퇴직연금

#투기 빈집세

#투자일임

#특수직역연금

#파생상품

#해외연금수령

#해외투자

#해외펀드

#확정급부형

#확정급여형 퇴직연금

#확정기여형

#확정기여형 퇴직연금

#a beneficiary certificate

#acquisition tax

#actual taxation

#Additional Acquisition Tax

#Aging Society

#annuity income tax

#Banking business

#Burglary Tax

#Canada

#Claims－Equalization Reserve

#closing a private school

#Collective investment agency

#Collective investment organization

#College Loans

#Conduit Theory

#Consignment business

#Contingency Reserve

#deduction from income

#deferred tax expense

#discretionary accruals

#Dividend Pressure

#early retirement pension

#Earnings management

#EET

#Employment Insurance

#Fund

#GAAP

#General Partnership

#Holding Tax

#IFRS

#Indirect investment

#Individual Retirement Pension

#Insurance Contracts

#Interim Dividend

#Investment Commissioning

#investment gain of Korea Teachers Pension Fund

#IRA

#IRP

#J-51 Program

#J-51 Tax Program

#K－IFRS 1104

#K－IFRS 제1104호

#Legacy

#Legal Reserve

#Limited Partnership

#Non－for Profit Organization

#pension

#Pension Fund

#Pension Income Deduction

#Pension Income Tax

#pensionable age

#Promoting Donor Culture

#Public interest & Competition’s neutrality of taxation

#Public Pension

#Public Pension Fund

#Real Activities Earnings management

#Regular Dividend

#Reserve Fund for Essential Business

#Retirement allowance

#Retirement Benefits

#Retirement Income

#Retirement Income Tax

#Retirement Income taxation

#Retirement Pension

#Retirement Pension Plan

#Revenue－making business

#Special Occupational Pension

#Special Occupational Retirement Pension

#Statutory Accounting Principles

#statutory price

#tax base of acquisition tax

#Tax Benefits

#Tax credit

#Tax exemption

#Tax fairness

#Tax Management

#Tax Risk

#Teachers’ Pension

#Three-Part Pension Plan

#Unfunded Pension Liability

#VAT

#Wrap account