Open AccessA Study on the Tax Competition in Local Tax to enhance the Autonomous Right to Tax of Local Government
Author(s) -
Young Soon Kim
Publication year - 2014
Publication title -
ji'bang jachi'beob yeon'gu
Language(s) - English
Resource type - Journals
ISSN - 1598-6128
DOI - 10.21333/lglj.2014.14.3.022
Subject(s) - tax competition , ad valorem tax , tax reform , indirect tax , direct tax , business , tax avoidance , local government , tax credit , public economics , value added tax , economics , political science , public administration