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dc.titleA Roadmap for Digitalization of Tax Systems: Lessons from Korea
dc.contributor.authorKim, Jae-Jin
dc.contributor.authorKim, Hyoeun
dc.contributor.authorKim, Sewon
dc.contributor.authorReyes-Tagle, Gerardo
dc.contributor.orgunitFiscal Management Division
dc.coverageRepublic of Korea
dc.coverageLatin America and the Caribbean
dc.date.available2022-04-12T00:04:00
dc.date.issue2022-04-12T00:04:00
dc.description.abstractThis 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.
dc.format.extent93
dc.identifier.doihttp://dx.doi.org/10.18235/0004195
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/A-Roadmap-for-Digitalization-of-Tax-Systems-Lessons-from-Korea.pdf
dc.identifier.urlhttps://publications.iadb.org/publications/spanish/document/Una-hoja-de-ruta-para-la-digitalizacion-de-los-sistemas-tributarios-lecciones-de-Corea.pdf
dc.language.isoen
dc.publisherInter-American Development Bank
dc.subjectTaxation
dc.subjectTaxpayer
dc.subjectValue-Added Tax
dc.subjectCredit Card
dc.subjectElectronic Invoicing
dc.subjectDigital Technology
dc.subjectTax System
dc.subjectTax Administration
dc.subject.jelcodeH29 - Taxation, Subsidies, and Revenue: Other
dc.subject.keywordsdigitalization;tax administration;e-taxation;income deduction;cash receiptsystem;e-invoicing
dc.typeMonographs
idb.identifier.pubnumberIDB-MG-00999
idb.operationRG-T3259
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