Open AccessA Study on Improvements of the Current Value Added Tax System Based on International Comparison- Focus on the Scope of Exemption and Tax rate System -
Author(s) -
Yoon-Su Jeong
Publication year - 2012
Publication title -
gugje hoe'gye yeon'gu/gukje hoegye yeongu
Language(s) - English
Resource type - Journals
eISSN - 2671-664X
pISSN - 1598-3919
DOI - 10.21073/kiar.2012..46.005
Subject(s) - scope (computer science) , current (fluid) , tax exemption , value added tax , business , tax reform , public economics , economics , computer science , political science , engineering , law , electrical engineering , programming language