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Value Added Taxation (VAT) in Korea: Experience and Lessons
 
Author : Kwang Choi
Publish Date : 2008/12/01
Summary

Contents
I. Introduction
II. Background: Institutional and Economic Context
III. Policy Design, Adoption, and Implementation
IV. Outline and Characteristics of the Korean VAT
V. Economic Effects of VAT
VI. Policy Evaluation: Current Issues and Lessons

[Appendix I]
Theoretical Aspects and Policy Issues of VAT
[Appendix II]
Economic Growth and Development in Korea
[ Appendix III]
Brief History of Tax Reforms in Korea
[Appendix IV]
Tax System and Revenue Performance
[Appendix V]
Indirect Taxes and Resource Allocation
Reference
 
Reference Materials
   Korea's Development
     Adaptive Implementation of the Five-Year Economic Development Plans
     Heavy-Chemical Industrial Promotion Policy (1973-79) in Korea
     Financing Economic Development: The Korean Experience
     Reforestation
     Value Added Taxation (VAT) in Korea: Experience and Lessons
 
Attach File
   VAT in Korea.pdf