Effective tax administration hinges on powerful judicial enforcement mechanisms with aspirational inter-agency trust maturity. While developed jurisdictions like the Republic of Korea (ROK) have established sophisticated systems for inter-agency tax information sharing, developing nations such as Myanmar continue to face significant institutional challenges. This comparative study examines the key differences in inter-agency tax data exchange mechanisms between Myanmar and the ROK, and explores how Myanmar’s legal framework can be reformed to strengthen tax enforcement. Through qualitative analysis of legislative documents, the study identifies critical gaps in Myanmar's tax administration system, particularly in judicial oversight and information accessibility. The findings reveal how the ROK's strong legal mandates for information sharing have enhanced its tax enforcement capabilities. The chapter concludes with legislative policy recommendations for Myanmar and advocates for a whole-of-government approach to tax administration that emphasises clearer legal provisions for inter-agency cooperation. These insights offer valuable lessons for other developing jurisdictions grappling with similar challenges in tax governance and compliance enforcement.
Author
(s) Details
Than Soe Win
Legal Affairs Directorate, Internal Revenue Department, Ministry of
Planning and Finance, Nay Pyi Taw, Myanmar.
Please see the book here:- https://doi.org/10.9734/bpi/nabme/v7/5418
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