1. ADINEW ERKENO - Research Scholar, School of Business, GITAM (Deemed to be University), Visakhapatnam, India.
2. Dr. K. LUBZA NIHAR - Associate Professor, Finance, School of Business, GITAM (Deemed to be University), Visakhapatnam,
India.
3. Dr. B. PADMA NARAYAN - Formerly Associate Professor, International Business, School of Business, GITAM (Deemed to be
University), Visakhapatnam, India.
This study encompasses a vast understanding of relevant and related topics in tax technology, such as Artificial Intelligence (AI), e-tax, digital tax, and tax automation. It looks at the effects of tax automation and artificial intelligence, detects new trends, and investigates the use of AI in the tax system. The implications for tax policy, governance, and socio-economics are considered carefully in the materials. The study uses a literature review to discover and retrieve pertinent research publications from the Scopus database and Google Scholar. Findings highlight the need for flexible regulatory frameworks, advanced tax systems, and a nuanced understanding of digital tax systems' social and economic implications. This study is an essential resource for policymakers, tax authorities, and academics, providing strategic insights for navigating the dynamics of technology and taxation in today's digital age.
Tax Technology, AI in Tax, E-taxation, Digital Taxation, Tax Automation.