This is the final version. Available from the publisher via the link in this record. Open access journalThe impact of the digital economy on tax compliance, tax bases and tax administration has emerged as a key issue for taxpayers, tax advisors, tax administrators and tax academics. The topic was the focus of the 13th International Conference on Tax Administration organised by the University of New South Wales in Sydney (UNSW Sydney) in April 2018. Most of the papers presented at the conference fell under the umbrella of three overarching themes: the challenges and opportunities for tax administrators created by the digital economy; issues in tax compliance; and the intersections of digitalisation and international tax issues. A fourt...
Research background: Digitalization of tax administration communication means the creation of paperl...
With the sizeable advances in technology and ever increasing demands to reduce costs, numerous reven...
National tax administrations are increasingly investing in the digital facilities needed to make it ...
Background: Tax administrations are faced with a challenge that has rapidly increased in magnitude o...
A robust and efficient tax administration in a modern tax system requires effective tax policies and...
Digital transformation will pose growing challenges to tax revenues and systems of taxation that wer...
PhD (Accountancy), North-West University, Potchefstroom CampusTax administration within the digitali...
Background: Information Communication Technology (ICT) continues to play a significant role in trans...
This is the final version of the article. Available from the publisher via the link in this record. ...
Abstract:Orientation: Because of the digital economy, taxpayers have access to new income streams. T...
Tax administration and reform within the digitalised economy is an ongoing global debate. In the stu...
This book presents a critical review of the status of tax systems in Asia and the Pacific in the era...
The advent of information technology and digitalization has changed and continues to change everyday...
The spread of the digital economy brings about many benefits, for example in terms of growth, employ...
Tapping taxes is a metaphor for exploring whether the next wave of digital disruption will have as d...
Research background: Digitalization of tax administration communication means the creation of paperl...
With the sizeable advances in technology and ever increasing demands to reduce costs, numerous reven...
National tax administrations are increasingly investing in the digital facilities needed to make it ...
Background: Tax administrations are faced with a challenge that has rapidly increased in magnitude o...
A robust and efficient tax administration in a modern tax system requires effective tax policies and...
Digital transformation will pose growing challenges to tax revenues and systems of taxation that wer...
PhD (Accountancy), North-West University, Potchefstroom CampusTax administration within the digitali...
Background: Information Communication Technology (ICT) continues to play a significant role in trans...
This is the final version of the article. Available from the publisher via the link in this record. ...
Abstract:Orientation: Because of the digital economy, taxpayers have access to new income streams. T...
Tax administration and reform within the digitalised economy is an ongoing global debate. In the stu...
This book presents a critical review of the status of tax systems in Asia and the Pacific in the era...
The advent of information technology and digitalization has changed and continues to change everyday...
The spread of the digital economy brings about many benefits, for example in terms of growth, employ...
Tapping taxes is a metaphor for exploring whether the next wave of digital disruption will have as d...
Research background: Digitalization of tax administration communication means the creation of paperl...
With the sizeable advances in technology and ever increasing demands to reduce costs, numerous reven...
National tax administrations are increasingly investing in the digital facilities needed to make it ...