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Oct 1, 2022 · This integrated digital taxation administration framework (see Fig. 10) shows in a detailed manner fifteen themes influencing the success of a digital services in tax administrations structured around four categories – Context, Stakeholders, Technology and Demonstrated Results and how decisions made on these themes can influence how digital ...
- 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...
- An Attempt to Formalization
The first wave of economic literature on the behaviour of...
- E-file Adoption
E-filing has the potential to improve the overall process of...
- The Moderating Role of Perceived Risk
But new technologies are creating opportunities for taxation to become much simpler and less burdensome for taxpayers. This is digital transformation – a reimagining of the processes necessary to calculate and pay tax which are built into the devices and software used by taxpayers.
Digitalization can play a key role in helping tax authorities lower compliance and administrative costs, collect more revenue more efficiently, enhance transparency and service to taxpayers, and accommodate big data flows. This report explores how tax administrations can use technology and how risks can be identified and reduced.
Abstract. Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and compliance, delivery of public services, ...
That is why tax administrations are undertaking the digital transformation and automation of their systems. The adoption of technology can enable successful and sustainable tax reforms, ensure the proper taxation of the digital economy, and reduce the obstacles to compliance.
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.
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.
