ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

Improvement Plans for the Penalty Tax System to Enhance the Competitiveness of Small Business Owners

  • Choi, Won-Doo Konkuk University
  • Shim, Choong-Jin Konkuk University
  • Lee, Yoon-Bo Konkuk University

Asian Tax Journal Vol. 10 No. 2 (2009), pp. 307-333

Keywords

  • small business owners
  • penalty tax
  • principle of no taxation without law
  • improvement measures

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Asian Tax Journal

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