Digitalization of Business – Implications on Tax Evasion Dimensions
Author
Abstract
Suggested Citation
DOI: 10.2478/picbe-2023-0166
Download full text from publisher
References listed on IDEAS
- James Alm, 2021.
"Tax evasion, technology, and inequality,"
Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
- James Alm, 2021. "Tax Evasion, Technology, and Inequality," Working Papers 2101, Tulane University, Department of Economics.
- Knudsen, Dan-Richard, 2020. "Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
- Di Gioacchino, Debora & Fichera, Domenico, 2020. "Tax evasion and tax morale: A social network analysis," European Journal of Political Economy, Elsevier, vol. 65(C).
- Mohsen Mohammadi Khyareh, 2019. "A cointegration analysis of tax evasion, corruption and entrepreneurship in OECD countries," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 32(1), pages 3627-3646, January.
- John Kwaku Amoh & Abdallah Ali-Nakyea, 2019. "Does corruption cause tax evasion? Evidence from an emerging economy," Journal of Money Laundering Control, Emerald Group Publishing Limited, vol. 22(2), pages 217-232, May.
- MaÅ‚gorzata Kutera, 2022. "Cryptocurrencies as a subject of financial fraud," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 18(4), pages 45-77.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Aleksandra Hlastec & Damijan Mumel & Lidija Hauptman, 2023. "Is There a Relationship between Self-Enhancement, Conservation and Personal Tax Culture?," Sustainability, MDPI, vol. 15(7), pages 1-23, March.
- Xuefeng Shao & Shi Chen, 2024. "Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 26(65), pages 330-330, February.
- Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
- Oksana N. Harkushenko, 2022. "Prospects of VAT Administration Improvement in Digitalized World: Analytical Review," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(1), pages 6-24.
- James Alm, 2024. "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers 2404, Tulane University, Department of Economics.
- Adriana Tiron-Tudor & Delia Deliu, 2021. "Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study," JRFM, MDPI, vol. 14(8), pages 1-26, August.
- PETRAȘCU Daniela & CIOCANEA Bianca Cristina & PIȚU Ioan Cosmin, 2021. "Tax Evasion- Corrosive Factor for the National Economy," European Journal of Interdisciplinary Studies, Bucharest Economic Academy, issue 01, March.
- Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 113410, University Library of Munich, Germany.
- Marco Cioppi & Ilaria Curina & Barbara Francioni & Elisabetta Savelli, 2023. "Digital transformation and marketing: a systematic and thematic literature review," Italian Journal of Marketing, Springer, vol. 2023(2), pages 207-288, June.
- Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
- Anca Antoaneta Vărzaru, 2022. "An Empirical Framework for Assessing the Balanced Scorecard Impact on Sustainable Development in Healthcare Performance Measurement," IJERPH, MDPI, vol. 19(22), pages 1-17, November.
- Petani, Fabio James & Ramirez, Carlos & Gendron, Yves, 2021. "Special issue on Digitalization, work, and professions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
- Indrit Troshani & Nick Rowbottom, 2021. "Digital Corporate Reporting: Research Developments and Implications," Australian Accounting Review, CPA Australia, vol. 31(3), pages 213-232, September.
- James Alm, 2024. "Do We Have The Tools For Achieving Distributive Tax Justice?," Working Papers 2403, Tulane University, Department of Economics.
- Rajaa Ali Abed & Ahlam Hameed Kareem & Ali Khazaal Jabbar & Jasim Gshayyish zwaid & Hussein Falah Hasan, 2023. "The implementation of accounting information systems on the stock return and financial performance based on information technology (IT)," Eastern-European Journal of Enterprise Technologies, PC TECHNOLOGY CENTER, vol. 5(13 (125)), pages 57-64, October.
- Burgstaller, Lilith & Pfeil, Katharina, 2022. "You don't need an invoice, do you? An online experiment on collaborative tax evasion," Freiburg Discussion Papers on Constitutional Economics 22/6, Walter Eucken Institut e.V..
- Pamp, Oliver & Lebacher, Michael & Thurner, Paul W. & Ziegler, Eva, 2021. "Explaining destinations and volumes of international arms transfers: A novel network Heckman selection model," European Journal of Political Economy, Elsevier, vol. 69(C).
- Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
- Debora Di Gioacchino & Domenico Fichera, 2022. "Tax evasion and social reputation: The role of influencers in a social network," Metroeconomica, Wiley Blackwell, vol. 73(4), pages 1048-1069, November.
- Cristina Strango, 2021. "Does Digitalisation in Public Services Reduce Tax Evasion?," Economic Research Guardian, Weissberg Publishing, vol. 11(2), pages 218-232, December.
More about this item
Keywords
digitalization; tax evasion; business digitization; artificial intelligence; internet of things; big data;All these keywords.
Statistics
Access and download statisticsCorrections
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:vrs:poicbe:v:17:y:2023:i:1:p:1888-1896:n:22. See general information about how to correct material in RePEc.
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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.