적정세무조사제도

1. 국내문헌

경제기획원 (1990a), “1989 도시가계연보,” 조사통계국.
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세제발전심의위원회 (1985), “세제발전연구보고서,” 연구분과위원회.
이우택 (1990), “한국의 조세행정에 관한 연구,” 한국경제연구원, 연구총서 76-90-07.
재무부 (1991), “주요세무통계자료,” 세제실.
최광 (1987), “한국의 지하경제에 관한 연구,” 한국경제연구원, 연구총서 42-87-05.

2. 국외문헌

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Inconsistency of Optimal Plans,” Journal of Political Economy, Vol.85, No.3.
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and Methodologies,” Outer Circle Policy Unit, London.
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of the Evidence - II,” British Tax Review, No.6.
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Pyle,D.(1989), “Tax Evasion and the Black Economy,” The MacMillan Press, London, U.K.
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