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KCI
해외신탁 신고제도 도입 필요성과 정책방향
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홍성훈;
심해린
Article
Issue Date
2023
Citation
세무학연구, v.40, no.4, pp 47 - 83
Publisher
한국세무학회
SCOPUS
KCI
조세회피 측정치와 이익조정에 관한 연구: 유효법인세율 및 재량적 발생액을 중심으로
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심해린
; 최기호; 유지선
Article
Issue Date
2022
Citation
Korean Accounting Review, v.47, no.2, pp 101 - 141
Publisher
한국회계학회
KCI
국세청의 세무조사가 기업 조세회피에 미치는 영향
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심해린
; 구정은; 최기호
Article
Issue Date
2019
Citation
세무학연구, v.36, no.1, pp 81 - 111
Publisher
한국세무학회
KCI
기업 조세회피와 세무위험 간 비선형관계에 관한 실증연구
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심해린
; 최기호
Article
Issue Date
2023
Citation
세무회계연구, no.76, pp 81 - 119
Publisher
한국세무회계학회
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Shim, Haerin
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구정은
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tax avoidance
3
CFO effective tax rate
1
corporate tax
1
Curvilinear relation
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denominator effect
1
earnings management
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Effective tax rate
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effective tax rate
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foreign financial accounts report...
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foreign trust
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