IDEAS home Printed from
   My bibliography  Save this article

E-Taxation-An Introduction to the Use of TaxXML for Corporate Tax Reporting


  • Vikramaditya Pant

    (Villanova University, USA)

  • M.Susan Stiner

    (Villanova University, USA)

  • William P. Wagner

    (Villanova University, USA)


Online tax systems are rapidly replacing paper-based tax reporting systems. Promising many advantages over the traditional method of hard copy tax filing, these systems promise faster process, lower costs and increased efficiency. Using a specific language from the eXtensible Markup Language family called TaxXML, TIGERS, a government subcommittee for the establishment of electronic taxation standards is looking to revolutionize the way government administers taxation. TaxXML draws upon the concepts and constructs of basic XML and utilizes tax-related vocabularies to create a standardized and systematized framework of electronic tax preparation and reporting. Having said that electronic tax reporting is advantageous over traditional paper-based reporting, there are further advantages of using a TaxXML based electronic system than one that is engineered using non-standard proprietary technologies. While it is still in its early stages of development, it is unclear how hard the government will impose this technology onto the industry and also how the industry will react to this new technology. This paper will provide some background for the study of TaxXML and will suggest why TaxXML is a very significant development in the realm of online tax systems.

Suggested Citation

  • Vikramaditya Pant & M.Susan Stiner & William P. Wagner, 2004. "E-Taxation-An Introduction to the Use of TaxXML for Corporate Tax Reporting," Journal of Electronic Commerce in Organizations (JECO), IGI Global, vol. 2(1), pages 29-41, January.
  • Handle: RePEc:igg:jeco00:v:2:y:2004:i:1:p:29-41

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:igg:jeco00:v:2:y:2004:i:1:p:29-41. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Journal Editor). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.