亚开行-韩国税务管理数字化转型：经验教训和前进道路（英）-2023-20页_1mb

报告摘要

Summary of "The Governance Brief" Issue 52 (2023)

I. Core Topics

This governance brief explores the transformative impact of digital technologies on tax administration, with a focus on the Republic of Korea (ROK) case study. It highlights the role of emerging technologies (AI, big data, blockchain) in enhancing tax collection efficiency, improving compliance, and addressing revenue challenges.

II. Background and DRM

Tax-to-GDP Ratio: Lower-income countries lag significantly behind upper-income nations in tax revenue collection (e.g., OECD average was 19.8% in 2021).
Digital Imperative: Digitalization is critical for sustainable development, offering tools to streamline processes, enhance transparency, and improve resilience.

III. Key Digital Initiatives in ROK

HomeTax Platform: An electronic tax filing system increasing user adoption (85.6% in 2021).
Neo Tax Integrated System (NTIS): Integrates diverse tax systems into a unified digital infrastructure.
Prefilled and Full-Filled Services: Automates tax form completion, reducing compliance costs.
AI Chatbot Service: Provides round-the-clock taxpayer support using natural language processing.
E-Cash Receipt System: Promotes transparency in cash transactions with incentives for adoption.
E-Tax Invoice System: Enhances VAT compliance through immediate digital invoicing.

IV. Challenges

Legal & Governance: Gaps between rapidly evolving technology and existing laws, with ongoing debates on specific tax exemptions (e.g., credit card deductions).
Privacy & Security: Concerns over data collection and use, requiring improved cybersecurity measures.
Cross-Cutting Issues: Cryptocurrency taxation ambiguity; the digital economy’s complexity requiring continuous legal and technical updates.

V. International Taxation and Information Sharing

The K-NTS actively participates in global tax evasion efforts through bilateral agreements and automatic information exchange mechanisms.
Challenges remain in detecting offshore evasion, as highlighted by data from sources like the Panama Papers.

VI. Key Findings

Digitalization significantly reduces compliance and administrative costs while increasing tax revenues.
Success depends on strong legal frameworks, public institutions, and collaborations with private sector expertise.
The ROK serves as a model for other developing countries in Asia-Pacific looking to adopt digital tax solutions.

VII. Future Directions

Continuous updates to e-tax systems to align with technological advancements.
Enhancing cybersecurity and data governance structures.
Ensuring equitable and sustainable revenue collection through better user education and capacity building.

Key Insights

Digitalization effectiveness: Asia-Pacific countries can increase tax revenues without raising rates through digital solutions.
Legal framework advancement: Codes and cybersecurity standards must keep pace with technological developments.
Role of international cooperation: Collaboration is vital in combating cross-border tax evasion and information sharing.