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학술자료
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[학술논문] A Study on the Integration of the IKCF into Korea’s ODA Is it possible?
...also the only one divided country in the world. As a way to prepare for the unification between the two Koreas, South Korean government established the ‘Inter-Korean Cooperation Fund’ (hereafter IKCF) in 1990. The fund is under the ‘South-North Korea Cooperation Fund Law’ only to promote mutual understanding and socioeconomic interaction between North and South Korea. In this...
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[학위논문] 통일세 도입에 관한 연구 : 단계별 접근 방법을 중심으로
...public recognizes the provision of reunification funds as the most important preparation for reunification.
Reunification funds can be raised through the Inter-Korean Cooperation Fund, levies, issuance of government bonds, or loan and fund-raising campaigns, but the introduction of the Reunification Tax is most appropriate from a legal perspective. The Reunification Tax is a tax that can be imposed...
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