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A REST Web Service for Simulation of Global Income Tax Deduction and Year-end Tax Settlement

첫 페이지 보기
  • 발행기관
    보안공학연구지원센터(IJSEIA) 바로가기
  • 간행물
    International Journal of Software Engineering and Its Applications SCOPUS 바로가기
  • 통권
    Vol.7 No.6 (2013.11)바로가기
  • 페이지
    pp.399-410
  • 저자
    Min Choi, Namgi Kim
  • 언어
    영어(ENG)
  • URL
    https://www.earticle.net/Article/A217892

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원문정보

초록

영어
RESTful web service developers to easily deploy their web service through HTTP protocol. We propose two solutions to make easier tax adjustment; tax overpayment and tax return expectation. First, even though almost all WTO countries‘ tax law explicitly states the tax incentive to subsidies for research and development, many companies often incorrectly classify the subsidies for research as a taxable income not as a non-taxable income, resulting in over payment of tax for taxpayers. Thus, we introduce a RESTful Open API for checking whether earned income year-end tax settlement is correct or not. This API automatically audits the tax settlement by some required numbers from the earned income withholding receipt. Second, If a taxpayer has wage & salary income only, he/she is not subject to final global income tax return because of the self-assessment. But, if he/she has other incomes, the tax return on those must be completed and submitted by the end of May of the next year. Second, we focus on tax return simulation by global income settlement. The reason why we are focusing onto this issues is because a large amount of the other income tax which was already deducted as withholding could be returned. Thus, we provide a REST Web Service Open API so that we can easily calculate how much we can get tax return by just invoking this interface through the Internet. Moreover we implemented a smartphone application by using HTML5 and sencha touch UI framework. The proposed approach has a lot of advantages : platform independence which is available on any platform such as android, iphone, and even web on windows machine, easy update which is adaptable to any change of tax law.

목차

Abstract
 1. Introduction
 2. Related Work
 3. Tax over Payment Case by Classifying the Subsidies for Research as Taxable Income
 4. RESTful Open APIs for Auditing the Year-end tax Settlement
 5. RESTful Open APIs for Simulating the Amount of Tax Deduction of Global Incomes
 6. Concluding Remarks
 Acknowledgement
 References

키워드

RESTful web service year-end tax settlement global income tax return smartphone application development REST Open API

저자

  • Min Choi [ School of Information and Communication Engineering Chungbuk National University ]
  • Namgi Kim [ Dept. of Computer Science,Kyonggi University ]

참고문헌

자료제공 : 네이버학술정보

간행물 정보

발행기관

  • 발행기관명
    보안공학연구지원센터(IJSEIA) [Science & Engineering Research Support Center, Republic of Korea(IJSEIA)]
  • 설립연도
    2006
  • 분야
    공학>컴퓨터학
  • 소개
    1. 보안공학에 대한 각종 조사 및 연구 2. 보안공학에 대한 응용기술 연구 및 발표 3. 보안공학에 관한 각종 학술 발표회 및 전시회 개최 4. 보안공학 기술의 상호 협조 및 정보교환 5. 보안공학에 관한 표준화 사업 및 규격의 제정 6. 보안공학에 관한 산학연 협동의 증진 7. 국제적 학술 교류 및 기술 협력 8. 보안공학에 관한 논문지 발간 9. 기타 본 회 목적 달성에 필요한 사업

간행물

  • 간행물명
    International Journal of Software Engineering and Its Applications
  • 간기
    월간
  • pISSN
    1738-9984
  • 수록기간
    2008~2016
  • 등재여부
    SCOPUS
  • 십진분류
    KDC 505 DDC 605

이 권호 내 다른 논문 / International Journal of Software Engineering and Its Applications Vol.7 No.6

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