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The Korean value added tax, notes on code provisions and initial experience
Duignan, James C. - 1977
Persistent link: https://www.econbiz.de/10000692265
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The Value Added Tax in Korea
Han, Seung-soo - 1987
Persistent link: https://www.econbiz.de/10000711670
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Intergovernmental distribution of VAT revenue in Korea : local consumption tax
Kim, Jeong-wan - In: The Korean economic review 30 (2014) 1, pp. 109-131
Persistent link: https://www.econbiz.de/10010384264
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A case study of value-added tax issues on customer loyalty programs in Korea
Lee, Namryoung - In: International journal of economics and finance 6 (2014) 6, pp. 152-158
Persistent link: https://www.econbiz.de/10010370772
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The VAT in the Republic of Korea
Han, Seung-soo - In: Value added taxation in developing countries, (pp. 129-142). 1990
Persistent link: https://www.econbiz.de/10001276591
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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
Lee, Hyung Chul - 2017
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...
Persistent link: https://www.econbiz.de/10012969838
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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
Lee, Hyung Chul - 2016
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...
Persistent link: https://www.econbiz.de/10012246384
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The response of small firms to VAT incentive : evidence from South Korea
Jung, Dawoon - In: Empirica : journal of european economics 51 (2024) 2, pp. 481-499
Persistent link: https://www.econbiz.de/10014557639