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18.97.14.80
한국어
ENG
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한국재정정책학회
재정정책논집
정책논단 : 특별소비세 과세대상에 관한 소고 -과세대상의 고찰 및 개선방안-
정책논단 : 특별소비세 과세대상에 관한 소고 -과세대상의 고찰 및 개선방안-
Research on Special Consumption Tax: How to Improve the Realistic Problems
김승한 ( Seung Han Kim )
한국재정정책학회
2004.02
재정정책논집
vol. 6 iss. 1
183-202(20pages)
UCI
I410-ECN-0102-2009-320-002295339
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특별소비세
과세대상
역진적 세부담
외부불경제
사치성 재화
개별소비세
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