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@article{ART002180231},
author={KIM, SEONG WOOK},
title={Political Strategies of Tax Raising on Corporate Cash Reserves},
journal={Korea Social Policy Review},
issn={1226-0525},
year={2016},
volume={23},
number={4},
pages={153-175},
doi={10.17000/kspr.23.4.201612.153}

TY - JOUR
AU - KIM, SEONG WOOK
TI - Political Strategies of Tax Raising on Corporate Cash Reserves
JO - Korea Social Policy Review
PY - 2016
VL - 23
IS - 4
PB - Korean Association of Social Policy
SP - 153
EP - 175
SN - 1226-0525
AB - This paper analyzes the micro-political strategy of major reforms to cope with the financial pressures targeted legislative practices tax (corporate income tax on cash reserves) for the company’s internal reserves. For this purpose, this study utilized the six reform strategy analysis of Fairfield. The results of this reform promoted by the government and the National Assembly were identified as mobilizing various strategies for successful reform. First taxable businesses have been able to secure the means to avoid such criticism and anti-corporate sentiment among them, it has been increasing the dividend as an opportunity to expand and enhance investment management control defense. However, utilizing the internal reserves investment or economic activation, the achievement of equitable taxation, expanding household income, claims based on public benefits such as welfare funds provided were insufficient objective evidence. The government also promotes it through a new large-scale investment projects of large enterprises, and seems to have expected to establish a stable and favorable conditions for the re-creation of the regime through additional tax increases dividend income. However, the government and the National Assembly have been placed at a disadvantage to have to renegotiate with the company without being achieved the desired objective.
KW - corporate income tax on cash reserves;tax-raising;political strategy
DO - 10.17000/kspr.23.4.201612.153
ER -

KIM, SEONG WOOK. (2016). Political Strategies of Tax Raising on Corporate Cash Reserves. Korea Social Policy Review, 23(4), 153-175.

KIM, SEONG WOOK. 2016, "Political Strategies of Tax Raising on Corporate Cash Reserves", Korea Social Policy Review, vol.23, no.4 pp.153-175. Available from: doi:10.17000/kspr.23.4.201612.153

KIM, SEONG WOOK "Political Strategies of Tax Raising on Corporate Cash Reserves" Korea Social Policy Review 23.4 pp.153-175 (2016) : 153.

KIM, SEONG WOOK. Political Strategies of Tax Raising on Corporate Cash Reserves. 2016; 23(4), 153-175. Available from: doi:10.17000/kspr.23.4.201612.153

KIM, SEONG WOOK. "Political Strategies of Tax Raising on Corporate Cash Reserves" Korea Social Policy Review 23, no.4 (2016) : 153-175.doi: 10.17000/kspr.23.4.201612.153

KIM, SEONG WOOK. Political Strategies of Tax Raising on Corporate Cash Reserves. Korea Social Policy Review, 23(4), 153-175. doi: 10.17000/kspr.23.4.201612.153

KIM, SEONG WOOK. Political Strategies of Tax Raising on Corporate Cash Reserves. Korea Social Policy Review. 2016; 23(4) 153-175. doi: 10.17000/kspr.23.4.201612.153

KIM, SEONG WOOK. Political Strategies of Tax Raising on Corporate Cash Reserves. 2016; 23(4), 153-175. Available from: doi:10.17000/kspr.23.4.201612.153

KIM, SEONG WOOK. "Political Strategies of Tax Raising on Corporate Cash Reserves" Korea Social Policy Review 23, no.4 (2016) : 153-175.doi: 10.17000/kspr.23.4.201612.153