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A conceptual framework for digital tax administration - A systematic review

Abstrakt

Tax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. 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 conceptual framework identifies fifteen themes for consideration by policymakers when designing digital services in tax administrations clustered around four categories – Context, Stakeholders, Technology and Demonstrated Results. The framework should also serve as a reference point in successfully developing strategies and measures to embed digital services in tax administrations. Future research directions are also proposed based on the conceptual framework that will help advance our understanding of digital services in tax administration beyond technology acceptance models.

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Kategoria:
Publikacja w czasopiśmie
Typ:
artykuły w czasopismach
Opublikowano w:
GOVERNMENT INFORMATION QUARTERLY nr 39,
ISSN: 0740-624X
Język:
angielski
Rok wydania:
2022
Opis bibliograficzny:
Bassey E., Mulligan E., Ojo A.: A conceptual framework for digital tax administration - A systematic review// GOVERNMENT INFORMATION QUARTERLY -Vol. 39,iss. 4 (2022), s.10175-
DOI:
Cyfrowy identyfikator dokumentu elektronicznego (otwiera się w nowej karcie) 10.1016/j.giq.2022.101754
Źródła finansowania:
  • None
Weryfikacja:
Politechnika Gdańska

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