In the Democratic Republic of the Congo (DRC) as in most developing countries, tax revenue is the primary source of funding of government expenditure. Consequently, tax administration must be the most prestigious, efficient, proactive, organized sector ever. The questions at the center of economic policies are: what is the suitabletax system like? And how can it be designed to “optimally” raise revenue to finance public expenditures and promote economic development? Many developed countries have tried hard and achieved efficient tax management system using available solutions in hand including United States, Canada and Asian countries including China, South Korea, to name just a few. According to some official intentional organization reports, African countries are poorly ranked as far as tax management is concerned. The method of tax collection coupled with structural-functional complexity challenge, lack of tax culture and more importantly the ignorance that information technology has the potential to modernize tax system hinderfrom raising sufficient tax and make the most of it. This paper strongly supports developing countries not to invent the wheel, rather make the most of developed countries achievements and best practices and customize them to their local context. It analyzes the existing tax management of the DRC particularly, provides a critical review of Korea’s tax system and summarizes its key IT takeaways over developing countries in general, particularly the DRC.The case study of Korea is insightful and shows possible solutions for modernization of tax system. A critical assessment on the functional, organizational and structural challenges was conducted using analytical and descriptive methodologies. Thus, the discussion, conclusion, and recommendations are intended to Congolese government and policy makers to serve as responsive option on the possibility of solving tax management system challenges in the sector. In a word, taxsystem design found in Korea reflects its unique structure, function and policy objectives irrespective of what found in other countries throughout the globe. It has closely evolved along with its economic development polices, deemed miraculous, thereby their tax policies should be considered with caution. The author cautiously propose a customized tax framework for the DRC, that can be extended to other developing countries. The case study also illustrates how long the e- tax administration modernization journey can be.

Keywords : ICT, tax compliance, e-government, e-invoice.