The Tax System of North Korea (Paperback) (ISBN-13: 9791199776807)

"Does North Korea even have taxes?"

This is often the first question people ask-and it reveals how little the world understands about the fiscal structure of the Democratic People's Republic of Korea (DPRK). The Tax System of North Korea provides a clear and well-grounded analysis.

Understanding North Korea's tax system requires a synthesis of professional tax expertise and academic research in North Korean studies. This book offers an interdisciplinary analysis grounded in both practical experience and scholarly inquiry.

• For prospective investors: Gain a practical understanding of the tax regulations, incentives, and compliance issues relevant to foreign investment.
• For academic researchers: Gain insights into key tax issues, the historical evolution, and the structural framework of North Korea's fiscal system.

The author is a certified public accountant (CPA) with over 30 years of professional experience in taxation and holds a Ph.D. in North Korean studies, with a research focus on the state budget revenue system and tax structure of North Korea.