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author_facet:"Lee, Hyung Chul"
product_txtF_mv:"World Bank E-Library Archive"
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Can Electronic Tax Invoicing Improve Tax Compliance? : A Case Study of the Republic of Korea's Electronic Tax Invoicing for Value-Added Tax
by
Lee, Hyung Chul
Published 2016
The World Bank
“
... enhanced transparency of business
transactions
and taxpayer services. First implemented in 2011, mandatory...
”
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2
Can Tax Incentives for Electronic Payments Reduce the Shadow Economy? Korea's Attempt to Reduce Underreporting in Retail Businesses
by
Sung, Myung Jae
Published 2017
The World Bank
“
... cash receipts in business-to-consumer
transactions
. The tax incentive allows wage and salary earners...
”
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Collection: World Bank E-Library Archive
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330 - Economics
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2
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World Bank E-Library Archive
Author
Lee, Hyung Chul
Awasthi, Rajul
1
Sung, Myung Jae
1
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