Use of artificial intelligence by tax administrations: An analysis regarding taxpayers’ rights in Latin American countries

Ugalde, Antonio Faúndez; Mellado-Silva, Rafael; Aldunate-Lizana, Eduardo

doi:10.1016/j.clsr.2020.105441

Cited by 37 publications

(21 citation statements)

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“…Besides, nowadays, using advanced technologies (by the tax regulators) might be a bright solution to encourage corporate tax compliance and prevent corporate tax avoidance and the tax risk. Accordingly, this research idea can also be expanded by incorporating the role of tax big data analytics as well as several emerging technologies used by tax authorities to increase corporate tax compliance, to detect corporate tax avoidance practices and the tax risks (see, e.g., Federico and Thompson 2019;Faúndez-Ugalde et al 2020).…”

Section: External Marketmentioning

confidence: 99%

Corporate tax risk: a literature review and future research directions

Saragih

Ali

2021

Manag Rev Q

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Our study aims to analyze the current state of, and avenues for, future studies into the tax risk literature. The construct of the corporate tax risk (tax uncertainty) has increasingly begun to attract significant interest from both academics and practitioners. Most previous studies discussing corporate tax behavior have also focused on tax planning, tax avoidance, and tax evasion. Studies investigating the tax risk are still very limited and it is an underexplored subject. Examining the tax risk is crucial because it relates to the tax outcomes arising from a firm's taxation activities. Furthermore, analyzing the tax risk simultaneously with other tax behavior constructs may provide a deeper understanding. Despite the importance of the tax risk construct, there is no published literature review regarding the tax risk. Using a systematic review process, this study selected 37 articles published in 21 highly reputable journals listed in the Scopus database. The findings of this study are provided in two sections: (1) A discussion of the current studies of tax risk, including the theories, methods, and measurements of tax risk, its determinants and consequences; and (2) Recommendations for future research agendas. From the review, we find that tax risk research still tends to be limited and understudied; many relevant research gaps can be identified. Finally, we suggest several research directions into 12 themes: corporate governance, executive personal characteristics, executive compensation plans, ownership structure, firm-level characteristics, the external market, institutional factor, accounting and auditing, operating environment, regulators and regulation, reputational costs, and others.

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Section: External Marketmentioning

confidence: 99%

Corporate tax risk: a literature review and future research directions

Saragih

Ali

2021

Manag Rev Q

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“…With the innovation in tax administration services, taxpayers are given convenience, get cost efficiency and get real time in terms of carrying out tax obligations which include registration, payment and tax reporting (Faúndez-Ugalde et al, 2020;Olivares, 2018). This ease of access to tax administration is expected to increase taxpayer compliance and is of course expected to have a positive effect on state revenues (Bahmid & Wahyudi, 2018).…”

Section: Tablementioning

confidence: 99%

SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era

Rahmi

Gangodawilage²

2022

ijtc

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With the innovation in tax administration services in Indonesia in the digitalization era, it is hoped that it can increase taxpayer compliance and is expected to continuously have a positive effect on state revenues. The purpose of this study is to analyze what are the strengths, weaknesses, opportunities and threats in the implementation of tax administration innovations in Indonesia in the Digitalization Era. The research method used is qualitative with a descriptive approach. The results of the study show that the strengths and opportunities that can be utilized are the reliability of human resources that have been fulfilled, as evidenced by the satisfaction index of DGT service users reaching a scale of 4.1. Technology that can still be developed is also a strength. The high participation of taxpayers in following the innovation policy of tax administration is a very big opportunity with the number of manual SPT users recorded which has decreased by 88.8% in the last five years. Weaknesses and threats encountered are the lack of maintenance on the server where server downs often occur during the deadline for reporting SPT. Taxpayers also admitted that they had not fully received directions on how to operate the new tax administration system. Taxpayers need to adapt to the digitalization that is being carried out. So it is the government's duty to pay extra attention to the understanding of taxpayers in the application of the digital tax administration system.

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“…AI creates surplus value for businesses because it helps to use the full potential of available data, makes reliable forecasts, and automates complex tasks. It also enhances productivity by automating business processes and targets that humans previously implemented [18,[36][37][38].…”

Section: Introductionmentioning

confidence: 99%

Trends, Impacts, and Prospects for Implementing Artificial Intelligence Technologies in the Energy Industry: The Implication of Open Innovation

Dudnik

Vasiljeva²,

Kuznetsov

et al. 2021

Journal of Open Innovation: Technology, Market, and Complexity

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This research aims to substantiate the impact of using open innovation (OI) in the energy sector in readiness to implement artificial intelligence (AI) technologies and their effectiveness. The empirical method was proposed to determine the readiness level of OI for the implementation of AI technologies by comparing Russian and French energy companies. Readiness level indicators of companies for AI implementation using the Fibonacci sequence, Student’s t-test, and the method of fuzzy sets were empirically determined. The integrated readiness indicator for AI implementation by companies was calculated using the method of fuzzy sets and expressed through variance, allowing for these significant factors. Russian companies are at a low level of developmental readiness to implement AI, which is in contrast to companies operating in a developed market where the determining factor is the AI technology cost. The example of the innovative business model “Energy-as-a-Service” shows the synergistic effects of OI use and AI technology introduction. This paper is novel because it seeks to contribute to the current debate in the literature, justifying the position that energy companies that have in the past actively applied the concept of open innovation in business, are the most competitive and most efficient in implementing AI technologies.

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Use of artificial intelligence by tax administrations: An analysis regarding taxpayers’ rights in Latin American countries

Cited by 37 publications

References 0 publications

Corporate tax risk: a literature review and future research directions

Corporate tax risk: a literature review and future research directions

SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era

Trends, Impacts, and Prospects for Implementing Artificial Intelligence Technologies in the Energy Industry: The Implication of Open Innovation

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