[학위논문] 경제 위기 이후 북한 재정제도에 대한 연구 : 예산수입제도를 중심으로

...Management System and Socialist Enterprise Responsibility System. These were comprehensive system reform measures reflecting the learning effect from the 7.1 Measures which also change budget revenue system. In 2011 new type of income tax introduced in 2002 was abolished and turnover tax and net-profit based income tax were reintroduced by revising the 「National Budget Revenue Act」. Since then there were some...

[학위논문] 북한 세금관련 법제의 시기별 변화에 관한 연구

...past 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...

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

...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 tax became the principal tax items among tax revenue. Otherwise, introduction...

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

...‘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. The introduction of Agricultural tax-in-kind reflected...

[학위논문] 국외 파견 북한 노동자 연구

...deducted more than half of the each workers’ pay as National Planning Fund, and this addresses a question that how much tax a government can charge to its citizen. In majority countries there hardly exist consent between citizen and the government with regard to income tax, medical insurance fee, pension fee, and many other mandatory deductions from salary. Socialist states are obliged to ensure...