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KMID : 0613219970150000239
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Bulletin of Ji San Nursing and Health College
1997 Volume.15 No. 0 p.239 ~ p.268
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An Empirical Study on the Tax-Support System of Small Business
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Abstract
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Tax-support system of small business in an important alternative to develop small-size industry as a countermeasure of financial innovation and globalization of financial markets in future.
But as a result of the survey of small business operating in Pusan area, the practical use of this system is very limited.
Therefore as a upbringing planfo small business, tax system is more defined positively as follows :
1. Direct-supporting way must be considered to enhance the effect of investment incentive of small business.
2. The system needs to be simplified its application form.
3. While maintaining relation with other supporting system, tax-supporting system must be fixed well to reflect the realities of small business.
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