Can Electronic Tax Invoicing Improve Tax Compliance? A Case Study of the Republic of Korea's Electronic Tax Invoicing for Value-Added Tax
This paper reviews the Republic of Korea's experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators. The paper evaluates Korea's implementation of electronic tax invoicing and analyzes its effect on tax compliance...
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C
The World Bank
2016
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Schriftenreihe: | World Bank E-Library Archive
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Online-Zugang: | BSB01 FHI01 HTW01 EUV01 IOS01 URL des Erstveröffentlichers |
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