Ấn phẩm:
The evolution of tax compliance risk management in the digital era: from traditional to technological drivers
Nhan đề song song
Người hướng dẫn
Tác giả chính
Phan Hong Hai PhD
Dang Anh Tuan Assoc.Prof.PhD
Dang Anh Tuan Assoc.Prof.PhD
Tác giả khác
Năm xuất bản
2025
Nhà xuất bản
Học viện Tài chính
Tóm tắt
In the context of digital transformation and globalization, tax authorities have undergone three phases of tax management methodology development: (i) personalized approaches, (ii) taxpayer segmentation, and (iii) risk-based management. This evolution reflects the emergence of a tax compliance ecosystem, where digital technologies and multi-stakeholder collaboration play a central role. The article analyzes the shift in tax compliance risk management strategies through the OECD’s analytical framework (2004) and updated reports, focusing on three key drivers: the application of big data and artificial intelligence (AI), the integration of behavioral science, and the promotion of international transparency. Research findings indicate that adopting advanced analytical technologies and automated interventions (e.g., Australia’s ANGIE tool) reduces administrative costs by 25–30% while enhancing fraud detection efficacy. However, challenges persist in updating legal frameworks and building technological capacity. The article proposes an integrated approach combining proactive management, multinational cooperation, and targeted resource allocation to optimize tax compliance in the digital era.
Mục lục
Địa chỉ truy cập
Số trang
5
Ngôn ngữ
en
Trích dẫn
ISBN
ISSN
Định danh khác
Tài liệu chủ
Tài liệu tham khảo
Chủ đề
Tax compliance , Risk assessment , Tax fraud , Audit
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