# 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
[Tax Administration 3.0: The Digital Transformation of Tax Administration](https://www.oecd.org/en/publications/tax-administration-3-0-the-digital-transformation-of-tax-administration_ca274cc5-en.html) 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
  [Accountant](https://personawiki.app/en/personas/accountant)

## 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
[Korean source](https://personawiki.app/knowledge/tax-administration)

## API
[JSON document](https://personawiki.app/api/v1/knowledge/tax-administration?lang=en)