The fiscal system is described as a frame work of the national finance. Although success of fiscal system depends on what kind of fiscal system is applied and how to operate them, the system has been focused on getting more public attention than the system itself. However, in recent years, National Assembly showed excellent out-come in the legislation to enhance the fiscal system, which is based on considerable studies on the fiscal system by both inside and outside researchers of the National Assembly.

    NABO has published the report officially titled “National Fiscal System: Prin-ciple and Practice” in order to support examinations of bill related to the national finance and of budget and accounts on May 19th, 2010. This book is the guideline to cover all principles, history, contents, and policy recommendations of the national fiscal system. This book is divided into two sections and sixteen chapters. Section I reveals the structure and procedures of the national finance, and then Section II explains and analyzes the principles and practical uses of the fiscal system, future tasks for improvement are suggested here as well. In addition, the appendix comes in according to the latest contents.