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Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)

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Rida Belahouaoui, El Houssain Attak
Journal: Accounting Research Journal
Accounting Research Journal (2024) 37 (2): 172–191.
https://doi.org/10.1108/ARJ-12-2023-0372
Published: 12 March 2024
... attempted to fill the gap in the literature on the comprehensive impact of fiscal digitalization, particularly AI-based, on tax compliance across different global contexts, adding to the discourse on digital taxation. Rida Belahouaoui can be contacted at: rida.belahouaoui@ced.uca.ma 28 12 2023...
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