최소 단어 이상 선택하여야 합니다.
최대 10 단어까지만 선택 가능합니다.
다음과 같은 기능을 한번의 로그인으로 사용 할 수 있습니다.
NTIS 바로가기벤처창업연구= Asia-Pacific journal of business and venturing, v.18 no.1, 2023년, pp.1 - 11
강형구 (한양대학교 경영대학) , 전성민 (가천대학교 경영대학)
Big tech companies are further strengthening its status against the background of data accumulation, price competitiveness by the platform, and competitive advantage due to the network effect. The competition subcommittee of the European Union(EU) imposed a huge fine on Google for antitrust violatio...
Alphabeta(2021). Realizing Korea's Digital Potential:?Economic Opportunities in Digital Transformation and?Google's Contribution, https://alphabeta.com/wp-content/uploads/2022/08/propelling-koreas-global-success-kr.pdf
Alm, J.(2021). Tax evasion, technology, and inequality,?Economics of Governance, 22(4), 321-343.
Avi-Yonah, R. S.(2016). Three steps forward, one step back??Reflections on "google taxes" and the destination-based?corporate tax, Nordic Tax Journal, 2016(2), 69-76.
Baek, B. S.(2017). EU's pressure on Google... "Tax?information still?", ZDNet Korea,?https://zdnet.co.kr/view/?no20170629142236.
Barrera, R., & Bustamante, J.(2018). The rotten apple: Tax?avoidance in Ireland, The International Trade Journal,?32(1), 150-161.
Benjamini, Y., & Maital, S.(1985). Optimal tax evasion &?optimal tax evasion policy behavioral aspects. The?Economics of the Shadow Economy: Proceedings of?the International Conference on the Economics of the?Shadow Economy, Held at the University of Bielefeld,?West Germany, October 10-14, 1983, 245-264.
Bhojraj, S., & Lee, C. M. C.(2002). Who Is My Peer? A?Valuation-Based Approach to the Selection of?Comparable Firms, Journal of Accounting Research,?40(2), 407-439. https://doi.org/10.1111/1475-679X.00054
Birch, K., & Bronson, K.(2022). Big tech, Science as Culture,?31(1), 1-14.
Cazacu, A. L.(2017). Transfer pricing and the manifestations?of tax evasion, Journal of International Business and?Economics, 5(1), 114-118.
Cerioni, L.(2015). The New "Google Tax": The "Start of the?End" for Tax Residence as a Connecting Factor for?Tax Jurisdiction? European Taxation, 55(5).
Cho, K. W.(2014). Governments of each country 'Pay as much tax as you earn' vs global companies 'Pay as much?as you earn. you're a fool' Hankyoreh Newspaper,?https://www.hani.co.kr/arti/international/globaleconomy/668087.html.
Choi, C. S.(2020). A Comparative Study on the Regulatory?Systems of Major Countries on Digital Platforms:?Focusing on Monopoly Regulations, Justice, (177),?325-354.
Damodaran, A.(2007). Valuation approaches and metrics: A?survey of the theory and evidence, Now Publishers Inc.
Damodaran, A.(2012). Investment Valuation: Tools and?Techniques for Determining the Value of any Asset,?University Edition.
Dell'Anno, R.(2009). Tax evasion, tax morale and policy?maker's effectiveness, The Journal of Socio-Economics, 38(6), 988-997.
Dessemond, E. G.(2020). Restoring Competition in"?Winner-Took-All" Digital Platform Markets: UNCTAD?Research Paper No. 40.
Falkinger, J., & Walther, H.(1991). Rewards versus penalties:?On a new policy against tax evasion, Public Finance?Quarterly, 19(1), 67-79.
Goerke, L., & Runkel, M.(2011). Tax evasion and?competition, Scottish Journal of Political Economy, 58(5), 711-736.
Gokalp, O. N., Lee, S. H., & Peng, M. W.(2017).?Competition and corporate tax evasion: An?institution-based view, Journal of World Business, 52(2), 258-269.
Google Korea Blog(2022). A report analyzing Google's efforts?to support the global success of Korean companies and?creators has been published, https://korea.googleblog.com/2022/08/google-for-korea-2022.html.
Gravelle, J. G.(2009). Tax havens: International tax avoidance?and evasion, National Tax Journal, 62(4), 727-753.
Janeba, E., & Peters, W.(1999). Tax evasion, tax competition?and the gains from nondiscrimination: The case of?interest taxation in Europe, The Economic Journal, 109(452), 93-101.
Kang, H, G., Kang, C. M., & Jeon, S. M.(2022). An?Innovative Framework to Classify Online Platforms,?The Journal of Information Systems, 31(1), 59-90.
Kim, J. H., & Kim, D. H.(2021). The Benefits of Digital?Platform on Complementors: A Systemic Review of the?Literature, Asia Pacific Jounal of Business Venturing?and Entrepreneurship, 16(3), 159-175.
Kim, S. I., Park, S. W., & Na, H. J.(2020). Discussions on introducing a digital tax, Tax Research, 20(2), 41-67.
Lee, B. J.(2021). Characteristics of EU digital services law?and platform regulation in terms of legal framework,?Distribution Law Research, 8(1), 43-79.
Lee, S. I.(2022). [Economy in the News] Taxes on trillions of won in sales. MBC News,?https://imnews.imbc.com/replay/2022/nwtoday/article/6420668_35752.html.
Lee, T. H.(2020). Global Internet service providers' tax revenue erosion and Google's domestic sales estimate,?Information Society and Media, 21(2), 45-69.
Lee, T. H., & Jeon, S. M.(2021). An exploratory study on the?adequacy of domestic mobile games and in-app?payment fees, Journal of Electronic Transaction Society?of Korea, 26(3), 55-66.
OECD(2016). Multilateral Convention to Implement Tax?Treaty Related Measures to Prevent BEPS,?https://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-beps.htm.
Riedel, N.(2018). Quantifying international tax avoidance: A?review of the academic literature, Review of Economics, 69(2), 169-181.
Sava, V., & Tureatca, M.-V.(2017). Transfer Pricing-Between?Optimization and International Tax Evasion, Annals of?the University Dunarea de Jos of Galati: Fascicle: I,?Economics & Applied Informatics, 23(1).
Skinner, J., & Slemrod, J.(1985). An economic perspective on tax evasion, National Tax Journal, 38(3), 345-353.
Slemrod, J.(2007). Cheating ourselves: The economics of tax?evasion, Journal of Economic Perspectives, 21(1),?25-48.
Tang, P., & Bussink, H.(2017). EU tax revenue loss from?Google and Facebook. PvdA Europa.
Tanzi, V., & Shome, P.(1993). A primer on tax evasion, Staff?Papers, 40(4), 807-828.
Usher, D.(1986). Tax evasion and the marginal cost of public?funds, Economic Inquiry, 24(4), 563-586.
*원문 PDF 파일 및 링크정보가 존재하지 않을 경우 KISTI DDS 시스템에서 제공하는 원문복사서비스를 사용할 수 있습니다.
※ AI-Helper는 부적절한 답변을 할 수 있습니다.