7.1 경제관리개선 조치를 통한 예산수입제도 개편에 관한 연구

Abstract

The purpose of this article is to review and evaluate the reform of fiscal revenue system that the abolition of turnover tax(거래수입금) and a type of income tax(국가기업이익금) and the introduction of another type of income tax(국가기업이득금) from “tax evasion” point. North Korea tried to overcome financial crisis in the era via the reform of fiscal revenue system. The reform is to intend 1) to collect fiscal revenue by priority 2) to align interest of tax authority with that of taxpayers 3) to broaden tax bases. However, this policy change was likely to face some difficulties to achieve their policy purposes due to tax evasion arisen from insufficient tax collection infrastructure and loophole of new system. We cannot confirm whether the attempt to alter fiscal revenue system was successful or not but is difficult to evaluate the reform as a success in that the new introduced income tax(국가기업이득금) was abolished and reintroduced turnover tax and old version of income tax(국가기업이익금).