IDEAS home Printed from https://ideas.repec.org/p/wbk/wboper/37629.html

Digital Transformation of Tax and Customs Administrations

Author

Listed:
  • Raúl Félix Junquera-Varela
  • Cristian Óliver Lucas-Mas
  • Ivan Krsul
  • Vladimir Omar Calderon Yksic
  • Paola Arce Rodriguez

Abstract

No abstract is available for this item.

Suggested Citation

  • Raúl Félix Junquera-Varela & Cristian Óliver Lucas-Mas & Ivan Krsul & Vladimir Omar Calderon Yksic & Paola Arce Rodriguez, 2022. "Digital Transformation of Tax and Customs Administrations," World Bank Publications - Reports 37629, The World Bank Group.
    • Handle: RePEc:wbk:wboper:37629
    as

    Download full text from publisher

    File URL: https://openknowledge.worldbank.org/bitstreams/0fd42538-8b3a-5c49-b2e5-5c6f62d94a31/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Paul Henman, 2020. "Improving public services using artificial intelligence: possibilities, pitfalls, governance," Asia Pacific Journal of Public Administration, Taylor & Francis Journals, vol. 42(4), pages 209-221, October.
    2. Valentine P. Vishnevsky & Viktoriia D. Chekina, 2018. "Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(1), pages 6-26.
    3. Munawer Sultan Khwaja & Rajul Awasthi & Jan Loeprick, 2011. "Risk-Based Tax Audits : Approaches and Country Experiences," World Bank Publications - Books, The World Bank Group, number 2314, October.
    4. César Pérez López & María Jesús Delgado Rodríguez & Sonia de Lucas Santos, 2019. "Tax Fraud Detection through Neural Networks: An Application Using a Sample of Personal Income Taxpayers," Future Internet, MDPI, vol. 11(4), pages 1-13, March.
    Full references (including those not matched with items on IDEAS)

    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.
    1. Zhang, Weidong & Zuo, Na & He, Wu & Li, Songtao & Yu, Lu, 2021. "Factors influencing the use of artificial intelligence in government: Evidence from China," Technology in Society, Elsevier, vol. 66(C).
    2. repec:osf:socarx:ustxg_v1 is not listed on IDEAS
    3. George Mihail Man & Daniela Zamfir & Daniel Diaconescu & Andra-Victoria Radu & Florentina Aldea & Georgeta Ionescu, 2025. "The Role of Digital Technologies and Intellectual Property Management in Driving Sustainable Innovation," Sustainability, MDPI, vol. 17(7), pages 1-23, April.
    4. Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
    5. Matej Babšek & Dejan Ravšelj & Lan Umek & Aleksander Aristovnik, 2025. "Mapping the Adoption of Disruptive Technologies in Public Administration: A Bibliometric Analysis and Review of Practical Applications," SAGE Open, , vol. 15(2), pages 21582440251, May.
    6. Kudzanai Charity Muchuchuti, 2024. "An Ensemble Machine Learning Model to Detect Tax Fraud: Conceptual Framework," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(6), pages 2276-2282, June.
    7. Dai, Zhixin & Hogarth, Robin M. & Villeval, Marie Claire, 2015. "Ambiguity on audits and cooperation in a public goods game," European Economic Review, Elsevier, vol. 74(C), pages 146-162.
    8. Carmen De-Pablos-Heredero, 2019. "Future Intelligent Systems and Networks," Future Internet, MDPI, vol. 11(6), pages 1-2, June.
    9. Yasser Halim & Hazem Halim & Karim Salem & Israa Lewaaelhamd, 2025. "Evaluating Egyptian citizens’ perception toward introducing voice assistant technology as a means of improving public service delivery: utilizing machine learning as an additional perception’s predictor," Future Business Journal, Springer, vol. 11(1), pages 1-15, December.
    10. Agbabiaka, Olusegun & Ojo, Adegboyega & Connolly, Niall, 2025. "Requirements for trustworthy AI-enabled automated decision-making in the public sector: A systematic review," Technological Forecasting and Social Change, Elsevier, vol. 215(C).
    11. Jonathan Jacob Paul Latupeirissa & Ni Luh Yulyana Dewi & I Kadek Rian Prayana & Melati Budi Srikandi & Sahri Aflah Ramadiansyah & Ida Bagus Gde Agung Yoga Pramana, 2024. "Transforming Public Service Delivery: A Comprehensive Review of Digitization Initiatives," Sustainability, MDPI, vol. 16(7), pages 1-23, March.
    12. Kumar, Shashank & Raut, Rakesh D. & Queiroz, Maciel M. & Narkhede, Balkrishna E., 2021. "Mapping the barriers of AI implementations in the public distribution system: The Indian experience," Technology in Society, Elsevier, vol. 67(C).
    13. C sar P rez L pez & Mar a Jes s Delgado Rodr guez & Sonia de Lucas Santos, 2023. "Modelizaci n de los factores que afectan al fraude fiscal con t cnicas de miner a de datos: aplicaci n al Impuesto de la Renta en Espa a," Hacienda Pública Española / Review of Public Economics, IEF, vol. 246(3), pages 137-164, September.
    14. Meryem Ayad & Said El Mezouari, 2022. "Research on the implication of artificial intelligence in accounting subfields: current research trends from bibliometric analysis, and research directions," Post-Print hal-05138659, HAL.
    15. Amina Ebrahim & Elineema Kisanga & Ezekiel Swema & Vincent Leyaro & Edwin P. Mhede & Ephraim Mdee & Heikki Palviainen & Jukka Pirttilä, 2025. "The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 851-871, June.
    16. Mirwais Ahmadzai & Giang Nguyen, 2024. "Differential Private Federated Learning in Geographically Distributed Public Administration Processes," Future Internet, MDPI, vol. 16(7), pages 1-20, June.
    17. Hua Xuan Qin & Yuyang Wang & Pan Hui, 2025. "Identity, crimes, and law enforcement in the Metaverse," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-15, December.
    18. Wang, Chunning & Yin, Yifen & Hu, Haoqian, 2026. "The rise of algorithmic governance and the dual revolution: Applications, challenges, and governance of artificial intelligence in public administration," Technology in Society, Elsevier, vol. 86(C).
    19. Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
    20. Yu-Che Chen & Michael J. Ahn & Yi-Fan Wang, 2023. "Artificial Intelligence and Public Values: Value Impacts and Governance in the Public Sector," Sustainability, MDPI, vol. 15(6), pages 1-22, March.
    21. Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021. "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research 267, arqus - Arbeitskreis Quantitative Steuerlehre.

    More about this item

    Keywords

    ;

    Statistics

    Access and download statistics

    Corrections

    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:wbk:wboper:37629. 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: Tal Ayalon The email address of this maintainer does not seem to be valid anymore. Please ask Tal Ayalon to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/dvewbus.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.