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모범납세자 제도에 대한 실효성 연구:조세회피를 중심으로
이효진;
전규안
Article
Issue Date
2020
Citation
회계와 정책연구, v.25, no.1, pp.175 - 203
Publisher
한국회계정책학회
소득률 차이와 특수관계자 거래가 조세회피에 미치는 영향
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이형배;
전규안
Article
Issue Date
2016
Citation
세무와회계저널, v.17, no.1, pp.125 - 160
Publisher
한국세무학회
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related party transactions
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reported income ratio
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