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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
... compliance and operational efficiency. However, challenges persist, especially in emerging economies, regarding the adoption and integration of these technologies in tax systems. The findings indicate a global trend toward digital Tax Administration 3.0, emphasizing the importance of regulatory frameworks...
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