This dissertation examines a building process of tax system and finance managing in North Korea during state formation period(1945~1950). Directly after the liberation in 1945, the North Korean leadership faced urgent problems which are restoration of collapsed industrial facilities and reorganization of economic structure emerging from Japanese colonial economic policies. However, the state of finance and monetary situation was almost bankruptcy at that time, and it seemed to fail to secure primary elements such as labor, supplies and huge amount of funds for solving the problems.
There was only tax system, literally, left from the Japanese Government-General of Korea with a bare treasury after liberation. The monetary system was not different. North Korea could not have material base and investment power for economic reconstruction as well since the money went into operating the war by Japanese Imperialism. Liberated Josoen essentially needed to raise funds and renew the financial policies properly for establishing the independent state, but the economic situation right after decolonization was far from it.
The problem was not only existed in those disastrous situation. The mainstream political leadership, the socialists, just conceive the general policies like land reform and nationalization of strategical industries not possessing the specific and practical plan for actualizing them. The nationalists, who were on opposite site of the socialists ideologically, neither have concrete financial policies nor raise the objection for the basic economic policies of the socialists.
Under this environment, the practical way was to recall the existing system and to reuse it. Therefore, the first thing North Korea did was to utilize the Japanese Colonial tax system partially with abolishing tax items built for the war expenditure. And then, after the centralized political organization was constructed in North Korea, they began to carry out the democratic reform such as land reform in 1946, nationalization of
strategical industries, establishing the labor law, and protecting private ownership for changing the production relations. This renewed production relations became the economic element for each of commodity, the state, and capitalism as a base of mixed economy under a people’s democracy.
Finally, North Korea started the tax reform in February 1947 for corresponding to each economic elements above. For this reform, consolidated tax system was completed covered whole state connecting with province(Do), city(Si), and town(Myon), and agricultural tax in kind, transfer tax/deductible profits, and income
tax became the principal tax items among tax revenue. Otherwise, introduction of loan from Soviet Union and a bond issue were also done with the purpose of showing off superiority of state system and preparing for inter-Korean military conflict after the divided government was established in North and South.
This planned economy operated from 1947 with the tax reform directly linked to stable tax revenue and tax expenditure policy. It has to be depicted that the economic planning covered whole governmental managing including education, culture and health not limited to traditional economic part like industry, agriculture and
commerce. North Korea tried to overcome the unbalanced industrial structure which was the vestige of Japanese Imperialism through the selective financial investment with managing the planned economy.
In addition, improving the cultural standard and welfare of people regarded as important issues in terms of economic development source since the economic growth was rooted in farm village at that time, and
governmental propaganda for workers was spread that they can get reward from their labor. Consequentially, this plan couldn’t be realized with decreasing budget for economic restoration and improving welfare and increasing budget for defense for the reason that the military tension between North and South was getting high in so much that it came close to outbreak of war after divided government established in the Korean peninsula.

"머리말
Ⅰ. 해방직후 경제상황과 자금문제 해결을 위한 타개책 모색 14
1. 식민지 경제정책의 유산과 자금 고갈 14
1) 일제의 경제정책 유산과 경제구조의 식민지성 14
2) 일제의 재정·금융정책 파탄으로 인한 자금 고갈 2
2. 북한 정치세력의 경제·재정정책 구상 27
1) 사회주의 계열: 혼합경제론에 기반한 재원조달과 누진세제 27
2) 민족주의 계열: 사회주의 계열과 타협 가능한 경제구상 3
3. 재정난 타개를 위한 임시 대책과 조세제도의 간소화 40
1) 지방 인민위원회 운영을 위한 임시 재정 대책 40
2) 중앙집권적 재정체계의 수립과 세목의 간소화 49
3) 군표 발행을 통한 재정 확보와 인플레이션의 격화 59
Ⅱ. 재정정책의 목표와 조세개혁의 실시 64
1. 재정정책의 기조와 세입·세출론 64
1) 내부 원천의 동원 강조와 조세제도를 활용한 계급정책 64
2) 인민의 공동욕구 실현을 위한 기금 운용론 68
2. ‘민주개혁’을 통한 생산관계의 변화와 세입 원천의 마련 72
1) 토지개혁의 단행과 농업현물세의 실시 72
2) 중요산업 국유화와 국영중심 경제로의 전환 77
3) 소득세 부과 대상의 확대와 누진율 강화 8
3. 조세개혁의 목적과 세목의 변화 88
1) 경제계획 완수를 위한 안정적 자금 공급과 세외부담 근절 88
2) 국세: 개인재산권의 보호와 식민지성의 탈각 92
3) 지방세: 일제의 조세제도 재활용 97
Ⅲ. 국가예산 체계의 수립과 세입 구조 107
1. 예산편성의 시행과 세입체계의 변화 107
1) 조세 중심의 세입체계(1945~1946) 107
2) 국영수입 중심의 세입체계(1947~1950) 113
2. 농업현물세의 징수와 국가재정으로의 이전 120
1) 농민의 증산 의욕 자극과 도시민을 이한 안정적 식량 공급 120
2) 농업현물세의 징수과정과 농민의 대응 123
3) 농업현물세의 국가예산 편입과 배급제 실시 13
3. 소득세 부과를 통한 계급통제 정책 137
1) 국영기업의 수익 확대화 근로소득세의 감면 137
2) 소득세율 조정을 통한 중소자본의 통제와 활용 143
4. 거래세·이익공제금을 통한 국영부문 수익구조 148
1) 소련식 거래세의 수용과 소비세의 결합 148
2) 이익공제금의 창설과 국영기업 수익의 이전 156
5. 소련으로부터 차관의 도입과 공채 발행 16
1) 소련의 차관 지원과 군사적 전용 16
2) 공채의 발행과 전쟁 발발로 인한 시행 연기 168
Ⅳ. 인민경제계획의 실시와 세출 내역 172
1. 경제계획 시행과 세출 체계의 변화 172
1) 인민경제계획의 실시와 운영 구조 172
2) 세출 체계와 정무비·국가운영비 내역 177
2. 선택적 재정 투입을 통한 편파적 산업구조의 극복 183
3. 복지향상을 위한 사회문화사업비 지출 189
1) 성인 재교육과 교육기관 건립 189
2) 보건·의료시설의 건립과 방역체계의 구축 195
3) 노동규율과 연계된 사회보험 제도 202
맺음말 209
참고문헌 225
Abstract 243"