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부가가치세제 발전방향 연구(Future developments for value added policy in Korea)

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  • 부가가치세제 발전방향 연구(Future developments for value added policy in Korea)
  • 홍성훈; 성명재
  • 한국조세재정연구원


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Title 부가가치세제 발전방향 연구(Future developments for value added policy in Korea)
Similar Titles
Material Type Reports
Author(Korean)

홍성훈; 성명재

Publisher

서울:한국조세재정연구원

Date 2013-12
ISBN 978-89-8191-674-9
Pages 135
Subject Country South Korea(Asia and Pacific)
Language English
File Type Link
Subject Economy < Financial Policy
Holding 한국조세재정연구원

Abstract

Value Added Tax (VAT) is an important source of tax revenue for governments in a number of countries including South Korea. Moreover, in principle, VAT is levied on all the transactions that generate value. Therefore, the specification of VAT policy influences all sectors, such as households, firms, and governments. The purpose of this report is to understand the strength and weakness of VAT policy in South Korea through cross-country comparative studies and micro-simulation analyses. This report also aims to provide a discussion on future developments for VAT Policy in South Korea.