South Korea is known as a country with a good tax ratio. This proves the high level of tax awareness and also reflects that the South Korean tax authority shows the optimization of its ability to tax sectors that have not been optimally explored. The key to the success of Korean taxation is the use of technology in taxation (e-tax and financial technology, integrated tax systems,), which also shows that the South Korean tax authorities are very adaptive in responding to the times. Sophisticated technology and a fully integrated taxation database can close the tax avoidance gap. Tax reforms that are continually being implemented in South Korea show high awareness about the vital role of tax in a country. Innovations to stimulate the expansion of the tax base by reducing the tax burden have been carried out by the South Korean Government.

As a result of a pandemic that has weakened national and global economic joints and easing policies during the pandemic, it is likely that many countries will make tax tightening after this to cover the widening budget deficit. For the government to impose a tax on cryptocurrency trading, it is like rowing two goals to be achieved, the economy is spinning and there is income for the country.