{"id":"tax-administration","title":"Tax administration connected to transactions","summary":"A direction for tax administration that connects taxpayer business systems with tax processes to reduce information transfers and compliance burdens.","concepts":["Business systems: where transactions occur and are recorded","Connected processes: from data creation to filing","Trust: data quality, identification and responsibilities"],"application":"Examine connections between transactions, supporting records and review, rather than rebuilding tax data immediately before filing.","limitations":"This is an OECD vision of future tax administration. It does not determine Korean filing duties, deadlines, deduction conditions or availability of automatic filing.","directions":["Integration: reduce duplicate entry and transfers.","Review controls: clarify responsibility for errors and exceptions in automated connections."],"category":"Accounting and finance","kind":"framework","kind_label":"Framework","persona_ids":["accountant"],"revision":1,"updated_at":"2026-10-07T00:00:00.000Z","sources":[{"title":"Tax Administration 3.0: The Digital Transformation of Tax Administration","url":"https://www.oecd.org/en/publications/tax-administration-3-0-the-digital-transformation-of-tax-administration_ca274cc5-en.html","publisher":"OECD","edition":"2020","region":"International policy vision; domestic tax law requires separate checks","checked_at":"2026-10-07","reuse":"Independent editorial summary and source link; the original text is not republished."}],"review":{"status":"source-checked-editorial","expert_reviewed":false},"editorial_note":"Editorial English translation of the Korean edition. No professional translation or occupational expert review has been completed. Translation does not change the source jurisdiction.","language":"en","translation":{"status":"current","source_language":"ko","source_version":"kb-5251ea89bff620bb","translated_at":"2026-10-08","professional_reviewed":false},"trust":"reference-data","version":"kb-e24fdc2565d877cf","links":{"document":"/en/knowledge/tax-administration","markdown":"/en/knowledge/tax-administration.md","api":"/api/v1/knowledge/tax-administration?lang=en"}}