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首页> 外文期刊>International Journal of Applied Engineering Research >The Effect of Tax Clientele for Fund Investment on Fund Manager's Behavior in Fund Market: The Case of Korea
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The Effect of Tax Clientele for Fund Investment on Fund Manager's Behavior in Fund Market: The Case of Korea

机译：基金投资税收客户对基金市场中基金经理行为的影响：以韩国为例

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摘要

This study investigates whether any difference can be found in fund management style, depending on the type of fund being managed for tax purposes and even if the fund invests in the same underlying assets. To do so, this study reviews the ratios of increases in the tax basis to increases in the basis (the tax basis ratio) in a quarter. This study also reviews the ratio of equity value to the NAV of a fund for research purposes. The tax basis ratio of a pension fund is higher than that of a general fund. A pension fund manager tends to employ a fund management strategy that does not focus on the reduction of tax burdens on fund investors compared with a general fund manager. This phenomenon may be attributed to the fact that a pension fund manager is less sensitive to the increased tax burden on a fund investor, because pension income is taxed at a lower rate than dividend. Moreover, this finding is due to the fact that pension fund investors already enjoy multiple tax benefits, such as tax credit during contribution.
机译：这项研究调查了是否可以在基金管理方式上找到任何差异，这取决于出于税收目的管理的基金类型，即使基金投资于相同的基础资产也是如此。为此，本研究回顾了一个季度的税基增加与税基增加之间的比率（税基比率）。本研究还回顾了出于研究目的的权益价值与基金资产净值的比率。养老基金的税基比率高于普通基金。养老基金经理倾向于采用一种基金管理策略，该策略与普通基金经理相比并不专注于减轻基金投资者的税收负担。这种现象可能归因于这样一个事实，即养老金基金经理对基金投资者增加的税负不那么敏感，因为养老金收入的征税税率低于股息。此外，这一发现是由于养老基金投资者已经享受多种税收优惠，例如缴费期间的税收抵免。

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