Research On Digital Transformation Of Tax Administration

This publication provides an overview of issues and areas that policymakers from members of the Asian Development Bank would want to be familiar with when embarking on planning and implementing a digital transformation of tax administration. Key considerations include reasons for undertaking a transformational reform, the elements needed to build a strategy and implementation plan (digital road map), risks and chalenges, and possible impacts. The report brings together a basic assessment framework to support the initiation of the planning process and an approach to effective implementation of “the tax administration of the future.”

This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems. It highlights key opportunities, looking at how these emerging technologies can be best used by tax administrations.

Using cross-country data, this note explores the potential impact of selected digital technologies on tax collection and compliance. The analysis makes use of multi-dimensional International Survey on Revenue Administration, Tax Administration Diagnostic Assessment Tool, and Revenue Administration-Gap Analysis Program (RA-GAP) data with results indicating that digital technologies could help enhance tax collection, but with effects that vary by the type of specific digital service or tools introduced. While the results demonstrate a strong association between digital tax administration operations and improved performance outcomes, the realization of revenue gains is heavily contingent on accompanying policy, legislative, and administrative reforms, as well as the availability of adequate digital connectivity and capable tax administration staff. The cross-country approach provides reasonable upper-bound estimates on revenue gains, which, however, need to be carefully validated with country-specific case studies. The note reviews single country case studies from selected micro-economic literature that complement the cross-country results and reveal key enabling factors necessary to reap and sustain the benefits of new digital investments.

This proceedings book presents the outcomes of the VII International Scientific Conference “Digital Transformation of the Economy: Challenges, Trends, New Opportunities”, which took place in Samara, Russian Federation, on April 26–27, 2019. Organized by the Samara State University of Economics, the conference chiefly focused on digital economy issues, such as theoretical preconditions for the development of economic systems in the digital age and specific practical issues related to real-world business practice. Consisting of six chapters corresponding to the thematic areas of the conference, and written by scientists and practitioners from different regions of Russia, Kazakhstan, the Czech Republic and Germany, the book offers answers to the most pressing questions for today’s business community: - How is our world changing under the influence of digital technology? - Is sustainable economic development a myth or reality in the context of digitalization? - What threats and opportunities does digitalization bring? - What are realities and prospects of digitalization in the context of business practice? - How do we create a digital infrastructure for the economy? - How should the legal environment of the economy be transformed in the context of digitalization? The conclusions and recommendations presented are not recipes for solving the existing economic problems, but instead are intended for use in further research on transformation processes in the economy and in the development of state economic policies in various countries and regions.

Dive into a compelling exploration of contemporary business and management paradigms with the Annual Volume 2023. This edition offers a mosaic of perspectives on organizational commitment, innovation’s role in competitive advantage, fiscal sustainability in dynamic economies, and the strategic implications of taxation and digital transformation. Delve into nuanced analyses covering diverse sectors, from agribusiness to rail technology, illuminating the intricate relationships between learning, innovation, and strategic agility. Uncover the evolving landscapes of energy, taxation, and economic policies, steering discussions on workforce management, rural tourism, and game theory’s application to business strategy. Engaging and thought-provoking, this volume presents diverse lenses into the dynamic intersections of business, economics, and strategic management.

This book covers high-quality peer-reviewed research papers presented at the 18th International Symposium of Organizational Sciences (SymOrg 2022) held in Belgrade, Serbia, from 11 to 14 June 2022. The aim of the book is providing stimulative framework for readers to explore viable alternatives and indicate implications for the post-pandemic world. Researchers from academia and industry present their original work focusing on different aspects of sustainable management and digital transformation including blockchain technology, business analytics, e-business, innovation, digital operations and logistics management, financial industry, public administration, lean business systems, digital transformation projects, human resources, marketing and communication, and quality and standardization. The chapters could be useful for industry experts, research institutions, universities, and all others who share a common interest in contemporary organizational sciences.