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柳正福 圓光大學校大學院 1989 論文集 Vol.3 No.-
Today is called "An age of the taxes," because modern nations cannot exist without taxes and it is necessary that nodern capitalist country or capitalistic economy should assess taxes. Of course, taxes connot be imposed without recourse to the law wich established by Congress, therefore all the citizen must be burdened with taxes according to the Law. This is called the principle of legislated taxation. Nowadays, it tis also true that almost modern countries have guaranteed by their constitutions. In this thesis, it is described about kinds of penalty tax and it's legal character ; it's outlined contents are as followings. The first, in the part of the meanings of penalty tax, the writer expresses penalty tax is a money as administrative penalty when somebody has not performed a dury of tax payment in the term of validity, into the taxation law. The second, in the part of the kinds of penalty tax, the writer divides it into two classes such as (1) arrear taxes or taxes in default, (2) additional taxes, etc. Herl, the former means "taxes in arrear," and it is called a arrear charge which someone should by pay his taxes when he had nonperformance of a duty of tax payment in a time limit, the latter means "taxes in additon" as a kind of administrative penalty which someone should be pay his taxes whem he was behind time with his payment or had not declared. That is, there are four kinds of taxes like, (1) additional tax by reason of none or reduced declaration, (2) additional tax by reason of none or reduced payment, (3) additional tax by reason of nonfulfilment of a cooperation duty of tax payment, (4) and other taxes, etc. as additional taxes for performance of a duty of tax payment ; and there are two kinds of taxes like, (1) additional tax by reason of nonfulfilment of a reserve fund usage, (2) additional tax by reason of change on performance of a duty of tax payment, etc. as addition taxes for purpose of tax reduce and exempt. In any case, taxation, it is paid one's taxes by citizens, it is also a duty of citizens. But it is subject to taxation by the right law, by the best suitable base on the law, and must not be paid taxes citizens to the bone as well as double taxation. And, the principle of legislated taxation, it has originated from an idea, "No taxation without representation," and it is found the Magna Carta, "No scutage nor aid shall be imposed on our Kingdom, unless by common council of our Kingdom, ……." too, and it is reconfirmed by 「The Petition of Rights(1689)」, and 「The Virginia Bill of Rights(1776)」, etc. This principle's real contents are (1) Lehalism of taxation factors, (2) Clearness of taxation factors, (3) Prevention of retroactive taxation, etc. In short, taxation should be used for public welfare, above all, for all the citizen's lives, for education, and for the national economic, etc.
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유정복,손의영 대한교통학회 2008 대한교통학회지 Vol.26 No.3
본 논문에서는 교통사고로 인해 사고 피해자 및 그 가족이나 친지, 주변사람들이 느끼는 정신적 고통을 사회적비용으로 환산한 심리적비용에 대해 고찰하여 보았다. 선택실험방법, 직접질문법, 양분선택형방법 등 3가지 방법을 사용하여 설문설계를 하였으며 이들 설문 설계방법별로 각각의 모형을 구축하였다. 모형 구축 시에는 확률선택모형에서 가장 일반적으로 사용되는 로짓모형을 이용하였으며 직접질문법은 토빗모형을 이용하였다. 이들 모형을 검증한 결과 모형에 따라 차이는 있었으나 대부분 모형의 적합도 및 각 계수의 신뢰도가 95% 신뢰수준에서 유의한 것으로 나타났다. 심리적비용 산정모형으로 산출된 국내 도로교통사고의 심리적비용은 사상자 1인당 1,563만원으로 총 5조 1천억 원이며, 전체 교통사고비용의 37.1%를 점유하는 것으로 분석되었다. This dissertation studied the psychological cost, which converted the mental pain suffered by the victim of a traffic accident and his/her family, friends and people around him/her into social costs. Three methodologies - Choice Experiments, Direct Question and Dichotomous Choice Question - were used to design questionnaires, and models were built for each questionnaire design method. When building models, a logit model was used, which is used most frequently in probabilistic choice model. And the tobitmodel was used to make direct questionnaires. When verifying these models, although there were some differences in each model, suitability of most models and credibility of each coefficient were meaningful around the credibility level of 95%. According to the analysis, domestic psychological cost produced through the assessment model of psychological cost was 15.63 million won per person or 5.1 trillion in total, assuming 37.1% of total traffic accident cost.
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