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Oct 1, 2022 · Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information systems (IS) literature, a comprehensive conceptual framework is developed to improve our success of digital services in tax administration.
- The Moderating Role of Perceived Risk
These characteristics play a crucial role, especially when...
- How You Buy Affects What You Get
Tax administration by state governments currently presents...
- Evidence From Big Data
The data for PIT100 and PIT300 is taken from KPMG’s annual...
- The Case of The UK Inland Revenue
‘To tax and to please, ... The Inland Revenue is the UK...
- Internet Sales Tax and Interstate Cooperation
1. Introduction. One of the most dramatic developments...
- A Study of Taxpayer Intentions
This suggests that the electronic tax-filing method may not...
- The Moderating Role of Perceived Risk
This report sets out a vision for the digital transformation of tax administration, under which taxation becomes more of a seamless and frictionless process over time.
This article systematically reviews the impact of electronic invoicing and prefilling tax returns on tax administration and compliance, adhering to the PRISMA guidelines. Our comprehensive literature search and analysis reveal that these technologies are crucial in reducing tax compliance and administration costs.
This report sets out a vision for the digital transformation of tax administration, under which taxation becomes more of a seamless and frictionless process over time. The intention of this discussion paper, requested by Commissioners at the 2019 OECD Forum on Tax Administration Plenary in Santiago, is to stimulate debate and conversation, both ...
Digital transformation for tax administrations, which is important for the development and enhancement of eficiency, transparency, and productivity in tax administration, is also a key component of a medium-term revenue strategy (MTRS) and domestic revenue mobilization (DRM), in general.
Sep 27, 2023 · The report is structured around nine chapters that examine the performance of tax administration systems, using an extensive data set and a variety of examples to highlight recent innovations and successful practices.
Mar 20, 2023 · Digital tax administration. Before any discussion on tax technology and automation can take place, it is important to understand the thought process and focus areas of tax authorities around the world, including the Malaysian Inland Revenue Board (IRB).
