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Fiscal Segmentation and Economic Changes in North Korea
- Park Hyeong Jung, Choi Sahyun [2014-09-17]
- North Korean taxation and fiscal systems display unique aspects. The key characteristic is that the national fiscal system is not uniform, but segmented. Indeed, a modern system did exist in North Korea; it constituted a part of the planned economy and formed the grounds for a unified national fiscal system. However, at the latest since the 1990s in North Korea, each ...