A Roadmap for Digitalization of Tax Systems: Lessons from Korea
This publication reviews the history of digitalization of tax administration in Korea dating back to the 1990s and shares the countrys experience and know-how in building an efficient e-taxation architecture. Its main emphasis is on how the Korean government managed to make the best use of a wide range of taxpayer information efficiently and securely. It highlights information security and presents three case studies of an institutional framework for using third-party data: tax schemes for credit card usage, a cash receipt system, and e-invoicing. It then lays out a range of policy implications for consideration by tax authorities in the Latin American and Caribbean region.
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| Language: | English |
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Inter-American Development Bank
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| Subjects: | Taxation, Taxpayer, Value-Added Tax, Credit Card, Electronic Invoicing, Digital Technology, Tax System, Tax Administration, H29 - Taxation Subsidies and Revenue: Other, digitalization;tax administration;e-taxation;income deduction;cash receiptsystem;e-invoicing, |
| Online Access: | http://dx.doi.org/10.18235/0004195 https://publications.iadb.org/en/roadmap-digitalization-tax-systems-lessons-korea |
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