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KMID : 0896219970170010175
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Journal of Daegu Health College
1997 Volume.17 No. 1 p.175 ~ p.190
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A study on tax incentives of industry enticement policy for local autonomy
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Cho Hag-Rae
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Abstract
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The purpose of this thesis is to analyze the tax incentives of industy enticement policy for local autonomy and the methology of how to financial and report the effect of relation between tax incentives. This thesis begins with the accounting objective that Local government provide the useful information for its users. I have studied the tax incetivesof tax theory as the parts of recognizirg the tax support. This thesis is made by researching the related accounting and Tax law and firancial literatures. Tax incentives theory is occurred by reason of the tax benefits and earnings. Also under the benefits of : tax incentives, industry Enticement policy is procedure whereby the tax effects(determined by either the tax incentives or industry enticement policy) of local goverments are reognized in the valuation of assets and liabilities and the revenues and expense.
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KEYWORD
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