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학술자료
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[학술논문] 북한의 농업현물세 징수체계를 둘러싼 국가와 농민의 갈등
...of excessive tax collection. The method of assessment calculating weights of harvested crops per pyong(坪) before harvests contained serious defect in accuracy. Therefore there was serious difference between weights of harvested crops per pyong assessed by agents of state and those by assessing commissioners composed of farmers. Of course weights of harvested crops assessed by agents of state were...
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[학술논문] 디지털 전환 시대 북한이탈주민 자영업자의 세무대리서비스 만족도에 관한 연구
...satisfaction with self-employed tax agency services. The research method was analyzed using exploratory factor analysis and structural equation techniques using the LISREL statistical package. The research results are summarized as follows. First, the factors affecting the satisfaction of North Korean defector self-employed tax agency service users were identified as tax accountant characteristics and...
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