March 21st marks the 50th anniversary of taxation abolition in the Democratic People’s Republic of Korea (DPRK), making it the first state in history to do so.
This move, enacted by the Supreme People’s Assembly on March 21st, 1974, completely eliminated the tax system, which had been gradually phased out since the mid-1960s.
President Kim Il Sung emphasized that this decision aligned with the socialist system’s principles and liberated the working class from exploitation.
Unlike in capitalist nations, where taxes continuously rise, DPRK’s unique socialist approach prioritized people’s welfare by eliminating taxation entirely. This bold step underscores the DPRK’s commitment to socialism.
Unfortunately, I haven’t gotten around to studying the DPRK in depth yet, so I can’t recomend any that I’ve read myself.
I did find this : North Korea, a country study. Supposedly, it is reasonably unbiased, despite being sponsored by the US government (sometimes the US government publishes sensible analyses of enemy nations, it just does so quietly). The economy part starts at page 106
edit: I’m reading the book, and it’s about what I expected. Useful information (still quite general) interspersed with partially ideological, and partially materialist explanations of why certain things happened. I guess that’s the best you can expect from this type of source.