Since 2008, the National Assembly Budget Office has annually published the Fiscal Acts Series, which contains all laws and regulations related to fiscal programs for easy reference by members of the National Assembly when reviewing the relevant statutes and budget. The publication is distributed to offices of members of the National Assembly and other appropriate parties. Since laws and regulations related to fiscal programs directly impact the benefit and cost to the public, the National Assembly Budget Office's support of the members of the National Assembly in their efficiently handling fiscal matters is very important.
The 2013 Fiscal Acts Series compiles 58 applicable laws and regulations, including the National Finance Act and National Pension Act. The acts are grouped into five major categories, i.e. national finance, local finance, national debt, social safety net, and others. The series contain legislative and regulatory enactments and revisions established until May 2013 to provide the most up-to-date information.
The office made the series even more useful by including only those laws and regulations that govern the very foundation of fiscal programs. Thus, in principle, overly detailed and unwieldy tax laws were excluded and only the necessary enforcement decrees were included.
For ease of reference, the series excludes provisions not directly related with fiscal programs, provides a table of contents by category and in Korean alphabetical order, and is published in easily portable small octavo format.
Bill Cost Estimates Division I
The 2013 Fiscal Acts Series compiles 58 applicable laws and regulations, including the National Finance Act and National Pension Act. The acts are grouped into five major categories, i.e. national finance, local finance, national debt, social safety net, and others. The series contain legislative and regulatory enactments and revisions established until May 2013 to provide the most up-to-date information.
The office made the series even more useful by including only those laws and regulations that govern the very foundation of fiscal programs. Thus, in principle, overly detailed and unwieldy tax laws were excluded and only the necessary enforcement decrees were included.
For ease of reference, the series excludes provisions not directly related with fiscal programs, provides a table of contents by category and in Korean alphabetical order, and is published in easily portable small octavo format.
Bill Cost Estimates Division I