Overview

""Does North Korea even have taxes?"" This is often the first question people ask-and it reveals how little the world understands about the fiscal structure of the Democratic People's Republic of Korea (DPRK). The Tax System of North Korea provides a clear and well-grounded analysis. Bridging Tax Expertise and North Korean Studies Understanding North Korea's tax system requires a synthesis of professional tax expertise and academic research in North Korean studies. This book offers an interdisciplinary analysis grounded in both practical experience and scholarly inquiry. Essential Insights for Investors and Researchers For prospective investors: Gain a practical understanding of the tax regulations, incentives, and compliance issues relevant to foreign investment. For academic researchers: Gain insights into key tax issues, the historical evolution, and the structural framework of North Korea's fiscal system. About the Author The author is a certified public accountant (CPA) with over 30 years of professional experience in taxation and holds a Ph.D. in North Korean studies, with a research focus on the state budget revenue system and tax structure of North Korea.

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