TY  - GEN
AU  - Kim, Jae-Jin
AU  - Kim, Hyoeun
AU  - Kim, Sewon
AU  - Reyes-Tagle, Gerardo
TI  - A Roadmap for Digitalization of Tax Systems: Lessons from Korea
PY  - 2022
Y1  - 2022/04/12
DO  - 10.18235/0004195
AB  - 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.
UR  - https://doi.org/10.18235/0004195
ER  -