Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns

Siamand Hesami (), Hatice Jenkins () and Glenn Jenkins ()
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Siamand Hesami: Department of Finance Bournemouth University, UK and Cambridge Resources International(CRI)
Hatice Jenkins: Department of Banking and Finance, Eastern Mediterranean University, Gazimagusa, Turkey

No 2023-14, Development Discussion Papers from JDI Executive Programs

Abstract: This paper systematically reviews the impact of electronic invoicing and prefilling tax returns on tax administration and compliance, adhering to the PRISMA guidelines. Our comprehensive literature search and analysis reveal that these technologies are crucial in reducing tax compliance and administration costs. The results indicate significant benefits, including reduced financial stress for firms, especially during development phases, and enhanced efficiency in tax administration processes. The study highlights how e-invoicing and prefilling systems simplify and improve the tracking of taxation, leading to increased efficiency in tax practices globally. This research contributes to understanding the transformative effects of digital technologies in taxation, demonstrating their potential in streamlining tax compliance and administrative procedures.

Keywords: taxation; e-invoicing; prefilling of returns; tax administration; efficiency; compliance; tax technology. (search for similar items in EconPapers)
JEL-codes: H25 H71 M48 O33 (search for similar items in EconPapers)
Pages: 31 Pages
Date: 2024-09-03
New Economics Papers: this item is included in nep-acc, nep-iue, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:4621

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