The Digitalization of Tax Administration in China (People's Rep.), India and Korea (Rep.) in the Fourth Industrial Revolution
Journal
Country
China (People's Rep.); India; Korea (Rep.)
Published Date
Issue
Bulletin for International Taxation 2020 (Volume 74), No. 8
Document
In this article, the authors consider the different ways in which China (People's Rep.), India and Korea (Rep.) have digitalized their tax administrations in the Fourth Industrial Revolution, together with an appreciation of the implications of these varying approaches.