00427nam a2200109Ia 4500080001800000100001900018245006000037260005700097300001000154520013100164583002200295  a12.09.01 H772  aHong, Sunghoon  aFuture developments for value-added tax policy in Korea  bThe Korea Institute of Public FinanceaSeoulKRc2013  a62 p.  aAims to fully understand the VAT system's advantages and limitations and to seek directions for improvement in implementation.  c12/15/15kEVELYND