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Digitalization of Business – Implications on Tax Evasion Dimensions


Digitalization of Business – Implications on Tax Evasion Dimensions

A regression model was employed to assess the relationship between digital adoption and tax evasion. The analysis shows that inflation, unemployment, and ...

Digitalization of Business – Implications on Tax Evasion Dimensions

The findings show a negative and significant relationship between business adoption of digitalization and tax evasion, suggesting that digitalization aids in ...

Digitalization of Business – Implications on Tax Evasion... - Sciendo

The findings show a negative and significant relationship between business adoption of digitalization and tax evasion, suggesting that ...

(PDF) Digitalization of Business – Implications on Tax Evasion ...

The findings show a negative and significant relationship between business adoption of digitalization and tax evasion, suggesting that digitalization aids in ...

Digitalization of Business – Implications on Tax Evasion Dimensions

This study explores the impact of business digitization on many facets of tax evasion. The amount of digitalization adoption is gauged using the World Bank's ...

Digital transformation and corporate tax avoidance - PLOS

(3) The impact of digital transformation in reducing tax avoidance is significantly greater for enterprises in their growth phase, experiencing lower financing ...

Digitalization to improve tax compliance: Evidence from VAT e ...

First, we estimate the impact of the e-invoicing reform on sales, purchases and VAT liabilities across firms. We find that being mandated to adopt e-invoicing ( ...

Exploring the Adoption of Selected Digital Technologies in Tax ...

Using cross-country data, we explore the potential impact of selected digital technologies on tax collection and compliance.

Digital transformation and corporate tax avoidance - PubMed

(3) The impact of digital transformation in reducing tax avoidance is significantly greater for enterprises in their growth phase, experiencing ...

The Impact of Digital Transformation on Combating Tax Evasion ...

The Impact of Digital Transformation on Combating Tax Evasion (Electronic Billing System as a Model). August 2023. DOI:10.1007/978-3-031-39158- ...

Impact of Digitalization on Reporting, Tax Avoidance, Accounting ...

Digitalization, on the one hand, empowers tax authorities to access and analyze vast datasets, making it challenging for businesses to engage in tax evasion.

Corporate digital transformation and tax avoidance: evidence from ...

Our findings suggest that the higher the corporate digital transformation, the lower the level of tax avoidance. This impact is more pronounced in firms with ...

Digital transformation and corporate tax avoidance - PubMed Central

(3) The impact of digital transformation in reducing tax avoidance is significantly greater for enterprises in their growth phase, experiencing ...

Digitalization and Taxation - IMF eLibrary

ties may already rely on consumption measurements to detect evasion in income ... Information on sales of individ- ual companies can help governments reduce tax ...

Tax Theory Applied to the Digital Economy - World Bank Document

has an impact on the economic circumstances of tax-disruptive digital business models ... Accordingly, most digital economy–related tax evasion schemes ...

Digitalization of indirect tax demands a holistic approach - Deloitte

To meet such change head on, businesses should adopt a fundamentally different tax compliance strategy—by thinking digitally. Compliance in a digital regime ...

Digitalization and tax evasion: the moderation effect of corruption

Our findings suggest that digitalization is an effective tool to reduce tax evasion behavior. The results show a negative relationship between tax evasion and ...

Success Factors in Tax Digitalization - AWS

sources, reduce the size of the informal economy.52. In South Korea, wage ... Impact of tax digitalization for business. BENEFITS. A reduction in the time ...

Taxation of the digital economy: global challenge, local responses?

On one hand, the incomprehension caused by the low level of taxation of large companies in the digital economy in jurisdictions where they generate important ...

A Systematic Literature Review on E-Invoicing and Prefilled Returns ...

This research contributes to understanding the transformative effects of digital technologies in taxation, demonstrating their potential in streamlining tax ...