مجلة إضافات إقتصادية
Volume 8, Numéro 2, Pages 693-711
2024-09-30

Digital Technology Application In Tax Administration: An Analytical Study Of International Experiences In The Era Of Digital Transformation

Authors : Senouci Mohammed El Habib . Benabderrahmane Dehiba . Hamidat Amar .

Abstract

This research examines the mechanisms of digital transformation in tax administration adopted by various countries, focusing on their evolution through different stages and their impact at the international level. The study analyzed experiences from several leading countries in this field, as well as developing nations. Results show that digital technology is fundamentally changing how taxes are reported and paid, whether in digitally advanced governments seeking to expand and automate their interconnected tax systems, or less developed authorities attempting to transition to digital transformation. The research provides insights into the challenges and opportunities facing tax administrations in their digital transformation journey, emphasizing the importance of developing tailored strategies for each country to achieve sustainable success. The study employed a descriptive approach and case study method to examine the utilization of digital technology in tax administration in countries such as Brazil, Kenya, Russia, and the United Kingdom

Keywords

Digitization ; digital technology ; taxpayers ; experiments ; challenges