Critical success factors of the web-based tax invoice system in Korea

Tae Sup Shim, In Kuk Song

Research output: Contribution to journalArticlepeer-review

2 Scopus citations


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.

Original languageEnglish
Pages (from-to)4487-4507
Number of pages21
JournalKSII Transactions on Internet and Information Systems
Issue number9
StatePublished - 30 Sep 2016


  • E-tax invoice system
  • Governmental policy
  • Value added tax
  • Web-based system


Dive into the research topics of 'Critical success factors of the web-based tax invoice system in Korea'. Together they form a unique fingerprint.

Cite this