[학위논문] 북한 국가형성기 조세체계의 구축과 재정운용(1945-1950)
... 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
