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Tax administration

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Frame of Image formation technology, new types of commerce, international capital mobility, etc, the necessity for tax administration reform has risen dramatically. Following this line, there are several studies that recommend directions for tax administration reform2. Voluntary compliance and self-assessment are recommended as important policy directions for the reform of tax administration. The tax authority used to face serious challenges from taxpayers about tax administration reform these days. There are several reasons behind this. First, the tax burden between wage earners and the self-employed is unequal, because the tax authority has difficulty administering evidence-based taxation. This horizontal inequity makes Second, it is generally
taxpayers feel that tax administration does not function properly.
accepted that tax evasion is proper not only for selected groups, but also for most taxpayers. Third, it is believed that tax corruption is significant, because tax officers are likely to use too much subjective judgement in interpreting the tax code. These factors make taxpayers distrust tax administration, and the tax authority has realized that dramatic reform in tax administration is needed. This paper explains the evolution of tax administration in Korea, policy issues, and the future direction for reform in tax administration.
1 2
See Bird and Casanegra de Jantscher (1992) for a comprehensive survey on tax administration. Silvani and Baer (1997), Tanzi and Pellechio (1995) are


Full Text
Title Tax administration
Similar Titles
Material Type Reports
Author(English)

Yoo, Ilho

Author(Korean)

유일호

Date 2002
Pages 17
Language English
File Type Documents
Original Format pdf
Subject Economy < Financial Policy