Digital Transformation of Tax Administration

Nazarov,; Mikhaleva, Oksana Leonovna; Chernousova, K. S.

doi:10.1007/978-3-030-27015-5_18

Cited by 13 publications

(4 citation statements)

References 4 publications

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“…The word “tax compliance” tops the list with 242 occurrences, underscoring its centrality to discussions on modern tax compliance and administration. This is closely followed by “digitalization” and “tax administration,” each with over 200 mentions, highlighting their importance in the discourse (Bassey et al , 2022; Nazarov et al , 2020). “Artificial intelligence” also features prominently, indicating the significant role of AI in the current narrative.…”

Section: Resultsmentioning

confidence: 99%

Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)

Belahouaoui,

Attak

2024

ARJ

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Purpose This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance behavior in various contexts. It seeks to understand how these emerging digital tools influence taxpayer behaviors and compliance levels and to assess their effectiveness in reducing tax evasion and avoidance practices. Design/methodology/approach Using a systematic review technique with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method, this study evaluates 62 papers collected from the Scopus database. The papers were analyzed through textometry of titles, abstracts and keywords to identify prevailing trends and insights. Findings The review reveals that digitalization, particularly through AI and blockchain, significantly enhances tax compliance and operational efficiency. However, challenges persist, especially in emerging economies, regarding the adoption and integration of these technologies in tax systems. The findings indicate a global trend toward digital Tax Administration 3.0, emphasizing the importance of regulatory frameworks, capacity building and simplification for small and medium enterprises (SMEs). Practical implications The findings provide guidance for policymakers and tax administrations, underscoring the necessity of strategic planning, regulatory backing and global cooperation to effectively use digital technologies in tax compliance. Emphasizing the need for tailored support for SMEs, the study also calls for expanded research in less represented areas and specific sectors, such as SMEs and developing economies, to deepen global insights into digital tax compliance. Originality/value This study has attempted to fill the gap in the literature on the comprehensive impact of fiscal digitalization, particularly AI-based, on tax compliance across different global contexts, adding to the discourse on digital taxation.

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Section: Resultsmentioning

confidence: 99%

Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)

Belahouaoui,

Attak

2024

ARJ

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“…Research on this topic was carried out by such scientists as Nazarov et al (2020), such economists as Arulampalam et al (2019), Xu et al (2019) and other. A special place in the study of tax administration and its digitalization is occupied by the works of such scientists as Aytkhozhina andMiller (2018), Gashi et al (2018).…”

Section: Methodsmentioning

confidence: 99%

Digital Transformation Of Tax Administration As A Function Of State Administration

Chernousova¹

2021

Global Challenges and Prospects of the Modern Economic Development Proceedings of Global Challenges and Prospects of the Modern

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“…Works of economists Aleshkova, Greshnova, Smolina, Popok, [ 1 ], Tuguskina, Rozhkova, Taktarova, Salnikova [ 22 ], Molotkova, Kulikov, Kudryavtseva, Pecherskaya, [ 12 ], Kot, Spanagel, Belozerova [ 10 ] devoted to the study of innovation and digitalization of the labor market. The issues of taxation of the labor market and entrepreneurship are presented in the works of Nazarov, Mikhaleva, Chernousova, [ 13 ], Piskunov, Manyayeva, Tatarovskaya, Bychkova [ 16 ] are devoted to internal control and management in small businesses.…”

Section: Methodsmentioning

confidence: 99%

Economic Consequences of Current Precarious Employment, Alignment Paths and Development Trends

Chernousova

2020

Digital Economy and the New Labor Market: Jobs, Competences and Innovative HR Technologies

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The economic crisis associated with the epidemiological situation in the other countries and in Russia in particular has a powerful impact on the level of employment now, and further, according to analysts, the situation will worsen. The unemployment rate is rising, along with the level of employment falling. The role of small business is not only to maintain balance in the labor market, create new jobs and absorb excess labor, but also to develop the economy and ensure the revenue of the state budget. However, to optimize their costs, employers go into the shadows. This problem has always existed; tax control measures have made it possible to solve it for the formal sector of the economy, though it still remains among small businesses. There is a need to develop, improve the efficiency of employment as well as research and optimization of precarious employment. The paper analyzes the category of “precarious employment” conducting a study of both employment and precarious employment in various businesses, identifies promising areas against precarization of employment. Proposals have been made to determine the category of precarious employment in small businesses, to increase the level of employment in certain sectors over the long term.

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Digital Transformation of Tax Administration

Cited by 13 publications

References 4 publications

Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)

Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)

Digital Transformation Of Tax Administration As A Function Of State Administration

Economic Consequences of Current Precarious Employment, Alignment Paths and Development Trends

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