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Can electronic tax invoicing improve tax compliance ? a case study of the Republic of Korea's electronic tax invoicing for value-added tax (English)

Abstract

This paper reviews the Republic of Korea's experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators. The paper evaluates Korea's implementation of electronic tax invoicing and... See More +

Details

  • Lee, Hyung Chul;
  • 2016/03/07 08:52:04
  • Policy Research Working Paper
  • WPS7592
  • 1
  • 1
  • Korea, Republic of
  • East Asia and Pacific
  • 2016/03/07 08:47:03
  • Disclosed
  • Can electronic tax invoicing improve tax compliance ? a case study of the Republic of Korea's electronic tax invoicing for value-added tax
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