개인임대사업자의 법인전환인식에 관한 연구

• 영문명: A Study on Incorporation Awareness of Private Property Rental Companies
• 발행기관: 한국주거환경학회
• 저자명: 한광호(Han, Gwang-Ho) 이재혁(Lee, Jae-Hyuk) 노승한(Ro, Seung-Han)
• 간행물 정보: 『주거환경(한국주거환경학회논문집)』住居環境 제16권 제1호 (통권 제39호), 163~179쪽, 전체 17쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 2018.03.30

영문 초록

There is high level of interest in incorporation of private property rental companies but there is dearth of research done in said subject. incorporation is closely related with tax reduction, thus research in this field was mostly done from taxation and accounting perspective. Although there are some researches done regarding incorporation of private property rental businesses, they are mostly focused only on few specific cases. Therefore, this research aims to analyze factors that impact private property rental businesses owners’perception on incorporation through survey with the business owners as participants. Survey was conducted on November of 2016 for one moth with help from an accounting firm. Out of 94 surveys, 20 were excluded for having insufficient response, and so 74 were included in this research. Through the survey, it was found that business owner’s level of education and income level were similar to that of data from existing research. Moreover, “Perception of Fair Taxation” and “Integrity in paying tax”showed statistically meaningful results. On the other hand, 2 theoretical variables regarding challenges posed during incorporation had results that were both statistically irrelevant; thus, it shows that complications in administration process and managerial problems after incorporation do not have much impact on perception on incorporation. This research improves upon limitations of existing research, which were only concerned with case studies, and provides empirical results that can contribute as reference data in preparing legislations regarding incorporation.

목차

Ⅰ. 서 론

Ⅱ. 이론적 배경 및 선행연구 검토

Ⅲ. 분석방법 및 자료

Ⅳ. 실증분석

Ⅴ. 결론

키워드

법인전환 개인임대사업자 incorporation private property rental companies