Governmental Inter-Agency Taxation Data Sharing Systems by Tax Laws in Myanmar and Republic of Korea: A Comparative Analysis

Access to information is crucial for the enforcement of judiciary in a tax administration. In Asia, while it is highly likely that some countries are advanced in this area, some are seemingly still left behind far away. Therefore, this study explores their weaknesses and strengths by comparing one of the less developed legislations (Myanmar) with the advanced one (Republic of Korea), in this area. The study delves into their upholding legislation systems of taxation through the lens of inter-agency information or taxation data exchanging mechanisms, makes a comparative analysis and proposes recommendations to energize the ineffectual mechanisms of the effete legislation. Moreover, the study aims to contribute as the initiative leading to “a whole of government approach” in Myanmar.