MPG.eBooks - Search Results - "transact"

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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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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...”