저자의 연구 키워드

저자의 연구 키워드

#가업승계

#개선방안

#개인사업자

#공공기관 경영평가제도

#공공기관 부채감축 정책

#공기업

#과세소득

#과세전적부심사

#국세통계

#권리보호요청

#기관규모

#기관유형

#기관장 재직연수

#기업규모

#기업소득

#기업소득 환류세제

#기업특성

#기업회계기준 변경

#내부거래 규모

#내부거래규모

#독일

#미래 예상과세소득

#법인사업자

#부채 규모

#부채비율

#비계량ㆍ계량지표

#성과

#성장성

#세무서비스 보수

#세무서비스 제공자

#세무조사

#세제지원

#수익성

#실현가능성

#안정성

#연결실체

#이연법인세자산 인식률

#이연법인세자산의 인식

#이월결손금

#이익조정

#일본

#재무적 곤경

#정보효과

#조세부담

#조세피난처

#조세회피

#조세회피성향

#종속회사

#종속회사 소재지

#종속회사 수

#중소기업

#추징세액

#평가범주

#환류여건

#활동성

#회계이익

#acceptance rate

#an intra－transaction volume

#Assessed Amount of Tax Audit

#big bath

#book income

#characteristics of firms

#conditions for earnings circulation

#consolidated entity

#corporate tax on unappropriated earnings

#Debt reduction policy

#Debt size

#Debt－equity ratio

#Desai and Dharmapala(2006)의 재량적 BTD

#Discretionary Book-Tax Difference of Desai and Dharmapala(2006)

#earnings management

#Effective Tax Rate

#ETR

#Family Business Succession

#Financial distress

#financial stability

#firm characteristics

#firm size

#Future taxable income

#GAAP changes

#Germany

#growth

#Improvements

#informativeness

#institution type

#intra－firm trade

#Japan

#national tax statistics

#pre-assessment review

#profitability

#Public enterprises

#Rate of recognition of deferred tax asset

#Realizability

#size

#size and variability of firm earnings

#size of tax amount requested

#Small and Medium-Sized Enterprise

#subsidiaries

#subsidiary

#tax appeal system

#Tax Audit

#Tax Avoidance

#tax burden

#tax havens

#Tax loss or tax credit

#tax service fees

#tax service providers

#Tax Support System

#taxable income

#taxpayer advocate intervention program

#term of heads

#the location of subsidiaries

#the management evaluation system for Korea public institution

#the number of subsidiaries

#the recognition of the deferred tax assets

#turnover

#type of tax