[학술논문] 북한의 농업현물세 징수체계를 둘러싼 국가와 농민의 갈등
...of tax-in-kind and ways of arrangement by state. Therefore several ways attracting farmers towards a new system will be revealed too through this work. Tax-in-kind system revealed serious problems at collection processes because farmers can pay variously according to quality and quantity of kind. This respect implies that farmers can do harm to state. On the other hand assessments of tax-in-kind executed...
[학위논문] (The) effects of complimentary allocation of agricultural land in North Korea on reducing income disparity and optimal timing of allowing the land trade after reunification
...growth model based on government’s levying tax and the land asset value estimation model. The total income is comprised of capital income, wage income, public capital trasfer and real estate income. To verify and compare the results according to the variation of parameters, I set the three alternatives with respect to the steady state growth rate in the endogenous economy growth model and another...
[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 that rural...