Tax administration connected to transactions

A direction for tax administration that connects taxpayer business systems with tax processes to reduce information transfers and compliance burdens.

Framework · Accounting and finance

Core 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 and jurisdiction

This is an OECD vision of future tax administration. It does not determine Korean filing duties, deadlines, deduction conditions or availability of automatic filing.

Editorial perspectives

• Integration: reduce duplicate entry and transfers.
• Review controls: clarify responsibility for errors and exceptions in automated connections.

Sources

OECD · 2020

Context: International policy vision; domestic tax law requires separate checks

Source checked: 2026-10-07

Independent editorial summary and source link; the original text is not republished.

Related personas

Translation status

Editorial English translation of the Korean edition. No professional translation or occupational expert review has been completed. Translation does not change the source jurisdiction.

Translation prepared: 2026-10-08 · Source fingerprint: kb-5251ea89bff620bb

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