Open AccessA Study on the Single Tax Rate Adjustment and the Compound Proportional Rate Application for Value Added Tax
Author(s) -
Mi-Hee Park,
Kim Seon Gu
Publication year - 2017
Publication title -
se'mu hoe'gye yeon'gu/semu hoegye yeongu
Language(s) - English
Resource type - Journals
eISSN - 2671-6380
pISSN - 1226-1947
DOI - 10.35349/tar.2017..54.004
Subject(s) - economics , value added tax , value (mathematics) , monetary economics , econometrics , public economics , mathematics , statistics