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Can Tax Incentives for Electronic Payments Reduce the Shadow Economy? Korea's Attempt to Reduce Underreporting in Retail Businesses
Sung, Myung Jae - 2017
Increasing tax revenues by reducing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent agency in 1966. This paper examines the Tax Incentive for Electronically Traceable Payments,...
Persistent link: https://www.econbiz.de/10012246510
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Can Tax Incentives for Electronic Payments Reduce the Shadow Economy? : Korea's Attempt to Reduce Underreporting in Retail Businesses
Sung, Myung Jae - 2017
Increasing tax revenues by reducing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent agency in 1966. This paper examines the Tax Incentive for Electronically Traceable Payments,...
Persistent link: https://www.econbiz.de/10012965885
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Can tax incentives for electronic payments reduce the shadow economy? : Korea’s attempt to reduce underreporting in retail businesses
Sung, Myung Jae; Awasthi, Rajul; Lee, Hyung Chul - 2017
Persistent link: https://www.econbiz.de/10011623865
Cover Image
Can Tax Incentives for Electronic Payments Reduce the Shadow Economy? : Korea's Attempt to Reduce Underreporting in Retail Businesses
Awasthi, Rajul; Lee, Hyung Chul; Sung, Myung Jae - 2017
Increasing tax revenues by reducing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent agency in 1966. This paper examines the Tax Incentive for Electronically Traceable Payments,...
Persistent link: https://www.econbiz.de/10012570621