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COLLEGE OF BUSINESS AND ECONOMICS
DEPARTMENT OF ACCOUNTING & TAX
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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
SSCI
SCOPUS
The role of financial affiliates in tax avoidance by business groups: Evidence from Korea
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Shim, Haerin
Article
Issue Date
2023
Citation
Journal of International Financial Management and Accounting, v.35, no.1, pp 1 - 37
Publisher
Blackwell Publishing Inc.
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
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Shim, Haerin
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business group
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CFO effective tax rate
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