Is corporate digital transformation a tax haven?

Is corporate digital transformation a tax haven? | Emerald Insight

When the intensity of tax efforts increases, it becomes difficult for tax authorities to identify enterprises that use digitalization for tax ...

Is corporate digital transformation a tax haven? - IDEAS/RePEc

This study examines the impact of CDT on tax avoidance behavior and tests whether tax authorities can identify this behavior.

Is corporate digital transformation a tax haven? - Syracuse University

PurposeCorporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance ...

Is corporate digital transformation a tax haven? | Emerald Insight

administration of digital assets. Keywords Corporate digital transformation, Corporate tax avoidance, Tax effort, Tax management,. Tax haven. Paper type ...

Digital transformation and corporate tax avoidance - PubMed Central

(2) Digital transformation diminishes corporate tax avoidance through enhanced innovation and efficiency in resource allocation (technology ...

Corporate digital transformation and tax avoidance - ResearchGate

Whether digital or not, a fundamental paradigm shift in international tax policy is overdue in order to ensure adequate taxation of ...

The Impact of Digital Transformation on Corporate Tax Avoidance ...

In addition, the government's tax administration is being digitally and intelligently upgraded. For example, the use of digital payments, ...

Digital transformation and corporate tax avoidance - PLOS

(1) The implementation of digital transformation significantly reduces corporate tax avoidance, a conclusion supported by rigorous robustness tests. Moreover, ...

Digital transformation of tax administration | OECD

But new technologies are creating opportunities for taxation to become much simpler and less burdensome for taxpayers. This is digital transformation – a ...

Is corporate digital transformation counter-cyclical? - ScienceDirect

These limited funds prompt firms to adopt conservative strategies, which affects the digital transformation process. Second, enterprises are ...

How governments can reshape obsolete tax systems

The tax avoidance industry, of course, is not a new phenomenon. But the economic changes created as digital technologies disrupt and dominate an ...

The Impact of Digital Transformation on Corporate Tax Compliance

The results show that: First, digital transformation significantly improves corporate tax compliance. ... Third, in the context of lower external ...

Creating the future, together Tax compliance in a digital world

Digital transformation is happening at many levels. For example, most enterprise resource planning (ERP) vendors are migrating their applications to the cloud,.

The impact of global digital tax reforms on international taxation

This review delves into the evolving landscape of tax havens in the wake of comprehensive digital tax reforms. This study scrutinizes the ...

The Impact of Digital Transformation on Corporate Tax Avoidance

The research in this study expands the theoretical understanding of digital transformation and corporate tax avoidance and provides relevant insights for the ...

Corporate Digital Transformation and Tax Planning Effectiveness

Digital transformation reduces human errors through automation tools and systems, improves the accuracy of financial information, and enhances corporate tax- ...

Does corporate digital transformation affect the level of corporate tax ...

The results show that the digital transformation of tourism enterprises will significantly inhibit the tax avoidance of enterprises, and the digital ...

The Future of Corporate Taxation: Global Trend Predictions

The Rise of Digital Service Taxes (DST) · Increasing Global Tax Transparency · Sustainability and Tax Incentives · Tax Haven Reforms: The End of Tax Havens?

Bold International Tax Reforms to Counteract the OECD Global Tax

Adjusting for data that overstate income in tax havens, measured corporate profits in tax havens amount to about 8 percent of total US corporate ...

The Digital Transformation of Tax Administrations | ATI

As a core government business, tax administration is not immune from the shadows of such transformation. Technological innovation and ...