[학위논문] 북한 세금관련 법제의 시기별 변화에 관한 연구
...and recent changes in the
tax-related legal
system
of North Korea the meanings and reasons
of such changes the direction
of possible future changes and their facilitating or obstructive factors. In addition it draws up implications for North Korea by reviewing the
tax reform cases
of China and Vietnam.In the Kim Il-sung era North Korea pursued the
abolition
of
tax
system until 1974 and at the same...