Information Technology and Innovation in Taxpayer Registration and Numbering

Victorova, Natalia; Vylkova, Elena; Pokrovskaia, Natalia; Shukhov, Fedor

doi:10.1145/3372177.3373349

Cited by 7 publications

(4 citation statements)

References 9 publications

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“…This category of taxpayers that most noticeably feels the decrease in administrative pressure -in 2019, one taxpayer out of 4000 was checked. This is 0.025 % [13,14,15].…”

Section: Resultsmentioning

confidence: 99%

Digital technologies in the tax sphere as a factor in the sustainability of economic activity

et al. 2021

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In the future, digital technologies will make it possible to increase the transparency of the economic activities of tax organizations, the transparency of the economy of all economic entities in Russian Federation, which guarantees the stability of receipts to the country's budget, an improvement in the quality of budget planning and economic stability. The purpose of this study is to substantiate the optimization of the economic activities of tax organizations based on the introduction of digital technologies. The object of the research is the economic activity of tax organizations. The subject of the research is digital technologies as a factor in optimizing economic activity and the sustainability of tax organizations. The analysis of the efficiency of tax organizations is presented. The author's vision of the influence of digital technologies on the optimization of economic activity is given on the example of the branch of the Federal Tax Service of the Russian Federation in terms of tax control and the provision of public services. It is concluded that the optimization of the economic activities of tax organizations based on the introduction of digital technologies will reduce the costs of current activities, tax administration, time costs for tax transactions.

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“…This category of taxpayers that most noticeably feels the decrease in administrative pressure -in 2019, one taxpayer out of 4000 was checked. This is 0.025 % [13,14,15].…”

Section: Resultsmentioning

confidence: 99%

Digital technologies in the tax sphere as a factor in the sustainability of economic activity

et al. 2021

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“…This research underscores the need for more focused investigation into how blockchain technology can be tailored to meet the specific requirements of U.S. tax administration (Budak & Yılmaz, 2022). Victorova et al (2019) discuss the use of information technology in taxpayer registration and numbering, offering a comparative international perspective. Their findings emphasize the varied approaches countries take in integrating technology into tax systems.…”

Section: Challenges In Implementing Advanced Technologies In Tax Systemsmentioning

confidence: 99%

Evolving Tax Compliance in the Digital Era: A Comparative Analysis of Ai-Driven Models and Blockchain Technology in U.S. Tax Administration

Odunayo Adewunmi Adelekan,

Olawale Adisa,

Bamidele Segun Ilugbusi

et al. 2024

Comput. sci. IT res. j.

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This paper aims to provide a comprehensive review of the integration of artificial intelligence (AI) and blockchain technology in U.S. tax administration. It explores how these technologies are revolutionizing tax compliance and fraud detection, offering a comparative analysis with traditional methods. The paper highlights the potential benefits of these technologies in enhancing efficiency, accuracy, and transparency in tax administration, aligning with the U.S. government's objectives of ensuring fiscal integrity and public trust. The review also examines international best practices and proposes how the U.S. can leverage these technologies to maintain its global leadership in financial governance and innovation. The study is structured around four key objectives: assessing the current integration of AI and blockchain in tax administration, evaluating their effectiveness in enhancing tax compliance, identifying implementation challenges, and developing strategic recommendations. Employing a comprehensive literature review approach, the study synthesizes findings from various sources to provide an in-depth understanding of the role and impact of these technologies in modern tax systems. The results reveal that AI and blockchain significantly improve tax compliance and administration efficiency but also introduce challenges such as data privacy concerns and the need for robust regulatory frameworks. In conclusion, the study underscores the transformative potential of AI and blockchain in tax administration, recommending continuous research and development, coupled with stakeholder education and engagement. These efforts are crucial for overcoming operational challenges and fully harnessing the benefits of these technologies in modernizing tax systems. The paper concludes with strategic recommendations for policymakers, tax authorities, and researchers, emphasizing the importance of a balanced approach that fosters technological innovation while maintaining legal compliance and adherence to fundamental principles. Keywords: Artificial Intelligence, Blockchain, Tax Administration, Tax Compliance, Digital Transformation, Financial Governance.

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“…Corporate Taxpayer (Petutschnig, 2017), (Victorova et al, 2019), (Fu et al, 2019), (Agrawal & Wildasin, 2020), (Gnangnon, 2020), (Gnangnon, 2020), (Argilés-Bosch et al, 2020), (Mascagni et al, 2021), (Bellon et al, 2022),(Rota-Graziosi & Sawadogo, 2022), (Ofori et al, 2022), (Zhou et al, 2022), (Akrong et al, 2022).…”

Section: Referencementioning

confidence: 99%

Building Block in Digital Tax Administration: Literature Review

Nurhayati,

Muda,

Kusuma

2023

IJSSR

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The success of tax administration can be seen from the high awareness of taxpayers and private parties who are responsive to e-filing programs and tax services. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be done anytime and anywhere. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be done anytime and anywhere. This study aims to present a literature review on Building Blocks in Tax Administration. The study focuses on the definition of research questions outlining problems, therefore, research questions are formulated, characteristics of respondents, problems solved, results obtained and constraints detected by implementing Building Blocks in Tax Administration. The results obtained by implementing Building Blocks in Tax Administration are as a form of identifying groups of individuals, companies and governments to increase tax compliance and to reduce tax evasion, create models and be able to design models related to increasing taxpayer compliance in paying taxes.

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Information Technology and Innovation in Taxpayer Registration and Numbering

Cited by 7 publications

References 9 publications

Digital technologies in the tax sphere as a factor in the sustainability of economic activity

Digital technologies in the tax sphere as a factor in the sustainability of economic activity

Evolving Tax Compliance in the Digital Era: A Comparative Analysis of Ai-Driven Models and Blockchain Technology in U.S. Tax Administration

Building Block in Digital Tax Administration: Literature Review

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