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Economy

The benefits of electronic tax administration in developing economies

: A Korean case study and discussion of key challenges
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Title The benefits of electronic tax administration in developing economies
Subtitle A Korean case study and discussion of key challenges
Author Awasthi, Rajul; Lee, Hyung Chul; Poulin, Peter; Choi, Jin Gyu; Kim, Woo Cheol; Lee, Owen Jae; Sung, Myung Jae; Chang, Sun Young
Publisher [Sejong] : The World Bank; KDI School
Publication Date 2019 - 01
Material Type Report
Country South Korea Holding The World Bank; KDI School
Language English License
Pages 134

User Note

This research paper provides context and direction for developing countries in improving their taxpayer service and compliance through the Korean experience of creating a tax compliance environment in a situation very similar to that facing most developing countries today. The National Tax Service (NTS) of the Republic of Korea, starting in the late 1990s to the present, moved to an e-tax system, achieving dramatic improvements in tax compliance while bringing down administrative and compliance cost. The case study is followed by a summary of how the Korean transition process can illuminate the central challenges facing developing tax institutions and a review of the authors' experiences with other tax modernization programs in developing economies.

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