00456nam a2200121Ia 450000500170000008000180001710000190003524500600005426000570011430000100017152001310018158300220031220260716044114.0  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