Ⅰ. 소비세(consumption tax)의 특징
소비세는 재화 및 용역의 생산, 판매 소비 과정에 부과되는 조세이다.
o 소득세가 가계소득의 원천측면에 부과되는 인세(personal tax)인데 반하여, 소비세는 가계소득의 사용측면에 부과되는 물세(in rem tax)라는 특징을 지니고 있다.
o 이러한 이유로 각종 공제제도와 누
consumption expenditure is 65 % in developing countries, while only 10~20 % in developed countries. Moreover, high grain price causes social insecurity. For example, citizens came out and demonstrated against rising price of tortilla, which is staple food of Mexico, made from corn.
Korea is not an exception from this situation. Korean situation is also vulnerable because of its low self suffici
1.An Abstract
This week’s reading material emphasizethe importance of fiscal decentralization.
In this case analysis we will focus on problems which hinder the progression of fiscal decentralization.
So we chose the case of house acqusition tax reduction which threatens fiscal decentralization and local autonomy.
And to help student’s understanding, we briefly introduce the current
Late 1997 after the financial crisis due to interlayer polarization in the labor market share decline, the difficult living and low incomes continue to increase. since 2007 the global financial crisis, rising unemployment, income polarization, deterioration of family income, inflation, Household debt and interest burden due to increased sales of credit by various factors, including difficulties i
2.3.3 Process Explanation
1) Foolish Model
주어진 raw meterial에서 glucose를 얻는 당화공정과 이후 fermentation을 이용해 ethanol을 얻는 process로 실제의 공정보다 매우 단순화 되어있는 model. ethanol 생성공정을 거치면서 발생한 impurity는 이 모델에 포함된 centrifuge공정에 의해 분리되어 처리된다. foolish model의 output 으로