Manuscript Title:

ANALYZING THE ROLE OF DIGITAL TECHNOLOGIES IN REVOLUTIONIZING TAXATION: A LITERATURE REVIEW

Author:

ADINEW ERKENO, Dr. K. LUBZA NIHAR, Dr. B. PADMA NARAYAN

DOI Number:

DOI:10.5281/zenodo.11146556

Published : 2024-05-10

About the author(s)

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.

Full Text : PDF

Abstract

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.


Keywords

Tax Technology, AI in Tax, E-taxation, Digital Taxation, Tax Automation.