The North Korean tax system is designed for a country in which almost all production and distribution is done by the state. However, the system has gradually evolved since market activities have become more widespread since the 1980s, and the government now levies a range of charges on individuals for public services, and laws also provide for the collection of market-related fees. NK Pro analysis of available sources indicates:

A tax and budget revenue system dominated by the revenues/profits and sales of state-owned enterprises; Some modifications to the tax system to account for a demand-constrained economy in