[학술논문] 해방 이후 북한 조세개혁의 배경과 세목(稅目)의 변화 — 국세를 중심으로 —

After liberation;while North Korea implemented ‘Democratic Reform’ in 1946 and economic planning in 1947;the financial support was necessary. Consequentially;North Korea carried out tax reform and set up new tax revenues suitable for ‘Democratic Reform.’ Income tax;turnover tax;agricultural tax-in-kind;and deduction from profit became the state's significant new revenue