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Critical Success Factors of the Web-based Tax Invoice System in Korea
  • KSII Transactions on Internet and Information Systems
    Monthly Online Journal (eISSN: 1976-7277)

Critical Success Factors of the Web-based Tax Invoice System in Korea

Vol. 10, No. 9, September 29, 2016
10.3837/tiis.2016.09.025, Download Paper (Free):

Abstract

Recently tax authorities in the world have been adopting advanced information technology over the Internet into their processes. Websites that enable filing tax returns and paying tax electronically have been implemented in many countries. However, the tax authorities have difficulties in forcing the mandatory system because taxpayers do not feel comfortable with readily capturing their incomes by the system. This study aims to provide a guideline for successful implementation of the mandatory e-tax invoice system. First, the study foucsed on investigating whether the Korean e-tax invoice system was implemented successfully. Secondly, the study assessed actions that might contribute to its successful implementation. The analyses identify that establishing a free website for small-sized taxpayers and providing various issuing systems for diverse taxpayers are critical for its success. The results also enable the tax administrations aspiring to introduce a mandatory system to emphasize some specific actions, which have significant effects on its desired purposes. Finally, this study presents the various policy implications that previous studies have not provided.


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Cite this article

[IEEE Style]
T. S. Shim and I. K. Song, "Critical Success Factors of the Web-based Tax Invoice System in Korea," KSII Transactions on Internet and Information Systems, vol. 10, no. 9, pp. 4487-4507, 2016. DOI: 10.3837/tiis.2016.09.025.

[ACM Style]
Tae Sup Shim and In Kuk Song. 2016. Critical Success Factors of the Web-based Tax Invoice System in Korea. KSII Transactions on Internet and Information Systems, 10, 9, (2016), 4487-4507. DOI: 10.3837/tiis.2016.09.025.