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Local Tax Review
ISSNs:
2383-580X,
2733-9491
Source type:
journal
Publisher:
Alternate name:
Local tax review
Fully OA:
Yes
DOAJ:
No
OpenAlex ID:
S4210229283
Property Tax Reform Issue After Revision of the Comprehensive Real Estate Holding Tax Act
2020
·
Sang-Su Park
·
Local Tax Review
·
1
A Case Study on Restructuring Specific-Purpose Grant System in some OECD Countries
2020
·
Gyun Cheol Gu
·
Local Tax Review
A Study on the Acquisition Tax Base of Difference in Real Estate Exchange: Supreme Court Decision 2019Du45074 Decided November 28, 2019
2020
·
Jimin Ryu
·
Local Tax Review
A Study on the Classification System for Land Subject to a Property Tax
2020
·
Jihyun Kang
·
Local Tax Review
Changes in the Liability of Special–collecting Agent in accordance with the Report System of Individual Local Income Tax to Local Governments
2020
·
Phil Joo Moon
·
Local Tax Review
Determination of Acquisition Timing and Taxpayer under Local Tax Law: Focusing on the Concept of “De Facto Acquisition”
2020
·
Dongwook Kim
·
Local Tax Review
A Study on the Establishment of Local Tax Association for the Collection of Deferred Taxes
2020
·
Sang-Bin Lim
, Minjung Kim
·
Local Tax Review
A Study on the Theory of Importance and Clearance as the Criteria for Invalidation of Tax Assessment
2020
·
Jae-chan Park
·
Local Tax Review
Discussions on Local Fire Department Finances after the Nationalization of Firefighting Jobs: Focused on Tax Increase for Fire Department
2020
·
Sang-Bin Lim
, Boyoung Kim
·
Local Tax Review
Reasonable Improvement Measures of Acquisition Tax, Property Tax, and Local Income Tax-Related with Real Estate for the Unification of Tax Units
2020
·
Hun Park
·
Local Tax Review
How to Expand the Share of Local Tax Revenue in the Second Phase Financial Decentralization: Focused on Criteria of Narrowing Revenue Gap and Preventing Revenue Rank Change among Local Governments
2020
·
Sang Soo Lim
, Kwan‐Kyu Park
·
Local Tax Review
Review of Supreme Court Decisions regarding Local Taxes rendered in 2019
2020
·
Jihyun Kim
·
Local Tax Review
Local Tax-Related Issues in the Insolvency Proceedings
2020
·
Lee Joo-heon
·
Local Tax Review
Changes in Revenues of Local Governments following the 2nd Stage of Fiscal Decentralization
2020
·
Jae Myung Han
·
Local Tax Review
A Study on Improvement of Acquisition Tax System for Name Trust
2020
·
Tae Ho Kim
·
Local Tax Review
Acquisition Tax Related to Free Acquisition
2020
·
Sang Hoon Kim
·
Local Tax Review
A Comparative Study on the Acquisition Value at Stages of Acquisition and Transfer: Focused on Tax Treatment of Interest on Construction Funds
2020
·
Kim Kyoung Ha
·
Local Tax Review
A Study on the Concept of ‘Use’ under the Local Tax Relations Act: Focusing on the Concept of ‘Direct Use’ as a Requirement for Reduction or Additional Imposition
2020
·
yimbyungki
, Sang-Bin Lim
·
Local Tax Review
Constitutional Protection of Marriage and the Housing Tax System
2020
·
Jeheum Baik
·
Local Tax Review
An Analytical Study on the Discriminatory Reduction of Local Taxes on Private Universities: Comparison with National University Foundations
2020
·
Hee Yeon Kim
·
Local Tax Review
A Study on the Improvement Plans to Management System of Local Grants: Focusing on Case Study in Sample Local Governments
2020
·
Taeseop Yoon
·
Local Tax Review
A Study on the Temporal Application Scope of Addendum Article 15 of the Local Tax Act 2014
2020
·
Sun Myung Kim
·
Local Tax Review
The Exception of ‘Just Grounds’ in the Collection of Local Tax
2020
·
Joo‐Heon Lee
·
Local Tax Review
Improving Current Local Taxation System of Residential Officetels: Focusing on Practices in Local Government and Empirical Cases
2020
·
Jin Ryu
·
Local Tax Review
Local Tax Review
2019
·
Local Tax Review
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Works count:
52
Citation count:
1
H-index:
1
I10-index:
2yr mean citedness:
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