The Digitalization of Tax Administration in China (People's Rep.), India and Korea (Rep.) in the Fourth Industrial Revolution

Journal
China (People's Rep.); India; Korea (Rep.)
Bulletin for International Taxation 2020 (Volume 74), No. 8
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.