해방 이후 북한 조세개혁의 배경과 세목(稅目)의 변화 — 국세를 중심으로 —
The Background of Tax Reform and Changes of Tax-types in North Korea after Liberation — Focused on National Tax —
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After liberation, while North Korea implemented ‘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 area was the primary revenue for economic reconstruction. Income tax, introduced in the Japanese colonial period, was differently utilized for income redistribution and tax equity. North Korea reorganized income tax policy, which reinforced differential tax rates and reflected income character; this could be utilized for classification policy. Turnover tax, deductions from profit and other tax items were also transformed and managed for the necessity of North Korea as a newly formatted independent state while partially maintaining the existing tax systems from the Soviet Union or Japanese Colonial era.
Abstract
After liberation, while North Korea implemented ‘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 area was the primary revenue for economic reconstruction. Income tax, introduced in the Japanese colonial period, was differently utilized for income redistribution and tax equity. North Korea reorganized income tax policy, which reinforced differential tax rates and reflected income character; this could be utilized for classification policy. Turnover tax, deductions from profit and other tax items were also transformed and managed for the necessity of North Korea as a newly formatted independent state while partially maintaining the existing tax systems from the Soviet Union or Japanese Colonial era.
참고문헌 (38)
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- "正路", ~
- "함남인민보", ~
- "計劃經濟", ~
- "근로자", ~
- "法令公報", ~
- "映畫藝術", ~
- "人民", ~
- "北韓關係史料集", ~
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