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The Benefits of Electronic Tax Administration in Developing Economies : A Korean Case Study and Discussion of Key Challenges (English)

Voluntary compliance is the foundation of modern tax administrations’ ability to generate revenue. A culture of compliance is developed and sustained through taxpayer education, supportive and encouraging taxpayer service levels, and responsible enforcement and compliance programs. ... See More +

Report 138241 JUN 21, 2019

Chang,Sun Young; Lee,Hyung Chul; Poulin,Peter; Choi,Jin Gyu; Awasthi,Rajul; Kim,Woo Cheol; Lee,Owen Jae; Sung,Myung Jae Disclosed

The Benefits of Electronic Tax Administration in Developing Economies : A Korean Case Study and Discussion of Key Challenges (English)

To collect sustainable tax revenue, modern governments must promote a culture of voluntary tax compliance, and this requires effective, reliable, and trusted tax administrations. ... See More +

Working Paper 136667 MAY 01, 2019

Awasthi,Rajul; Lee,Hyung Chul; Poulin,Peter; Choi,Jin Gyu; Kim,Woo Cheol; Lee,Owen Jae; Sung,Myung Jae; Chang,Sun Young Disclosed