How tax management optimises revenue generation: moderating role of financial risks and mediation of technological incorporation

Yuzhu Han and Pengcheng Yang

International Journal of Applied Systemic Studies, 2025, vol. 12, issue 4, 377-390

Abstract: Tax management plays a crucial role in maximising revenue for organisations by optimising tax liabilities within legal boundaries. However, understanding the role of financial risk and emerging technologies particularly in terms of tax implications often plays a vital for organisations to safeguard firms' revenue. This study attempts to uncover the relationship between tax management (TM) and revenue generation (RG) of the organisations. This study also unfolds the mediating influence of financial risk management (FrM) along with moderation role emerging technologies (EmT) in the domain of tax management systems. This study affirmed a positive connection between tax management and revenue generation. The study also assured a positive moderation of financial risk and mediation of emerging technologies between the correlation of TM and revenue generation. This study endows with multiple insights into tax management systems, financial risk management, and the adoption of evolving technologies that can optimise the revenue of organisations. Besides, this study enlists several implications for management and future directions for researchers.

Keywords: tax management; TM; revenue generation; RG; financial risk management; FrM; emerging technologies; EmT; structural equation modelling; technology acceptance model. (search for similar items in EconPapers)
Date: 2025
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