Volume 32, Issue 62 (2024)
J Tax Res 2024, 32(62): 45-94 |
Back to browse issues page
Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Gharib M, Darabi R, Hamidian M. A Conceptual Framework for Data Governance and Management in Digital Taxation:
A Systematic Review of Electronic Invoicing. J Tax Res 2024; 32 (62) :45-94
URL: http://taxjournal.ir/article-1-2400-en.html
URL: http://taxjournal.ir/article-1-2400-en.html
1- , r_darabi@azad.ac.ir
Abstract: (798 Views)
In the information economy, continuous control of electronic invoice data and its connection with financial and monetary transactions is very important for rulers. The main beneficiaries of this digital ecosystem in the world of monetary and financial data exchange are the tax authorities who, by formulating correct and transformative goals and strategies, achieve the missions related to tax revenue collection and regulation. In this article, based on a systematic review of 75 countries and an overview of the various methods of receiving big data in digital taxation, electronic invoicing, and information systems, a comprehensive conceptual framework for improving the success in governance and management of digital tax data in receiving invoices is presented. Taxpayers' electronic files have been provided to tax departments. Based on the structure and position of the concepts of the fourth industrial revolution, the digital economy and the pyramid of knowledge, this research, by examining the financial and tax data compliance tools, identifies a conceptual framework for monitoring by policy makers when designing digital tax compliance solutions for tax authorities. It shows the issues of issuing, sending and validating electronic invoices with ten models and presents the best implementation model for the tax decision support system for designing knowledge-based governance in a tax base data system. This framework can also serve as a reference point for the successful development of strategies and actions to initiate a digital tax system.
Type of Study: Research |
Subject:
Management
Received: 2024/03/9 | Accepted: 2024/07/13 | Published: 2024/08/19
Received: 2024/03/9 | Accepted: 2024/07/13 | Published: 2024/08/19
References
1. Asian Development Bank (ADB). (2022). Harnessing Administrative Data for a More Resilient Data and Statistical System - Key Indicators for Asia and the Pacific 202- https://www.adb.org/sites/default/files/publication/ 812946/part4-nsss.pdf
2. Anthony Liew. (2013). DIKIW: Data, Information, Knowledge, Intelligence, Wisdom and their Interrelationships
3. Bentley, D. (2019). Timeless principles of taxpayer protection: How they adapt to digital disruption EJournal of Tax Research, 16 (3) (2019), pp. 679-713
4. Bruno, Koch. (2019). E-Invoicing / E-Billing Electronic Tax Reporting, International Market Overview & Forecast, www.billentis.com
5. Bellon, Matthieu., Era Dabla-Norris, Salma Khalid., Frederico Lima. (2022). Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru- www.elsevier.com [DOI:10.1016/j.jpubeco.2022.104661]
6. Data Management Body of Knowledge (DMBOK). (2017)
7. BOJANC, Rok. PUCIHAR, Andreja. LENART, Gregor. (2024). E-invoicing: A Catalyst for Digitalization and Sustainability [DOI:10.2478/orga-2024-0001]
8. Delone & McLean. (2023). Levana Dhia Prawati-Net Benefit on E-Invoice Implementation Information Systems Success Model - 01 Jan 2023-E3S web of conferences-Vol. 388, pp 04054-04054 [DOI:10.1051/e3sconf/202338804054]
9. https://typeset.io/papers/net-benefit-on-e-invoice-implementation-applying-the-delone-oy2msxqf
10. Donald Allen, G. (2014). Hierarchy of Knowledge - from Data to Wisdom, International Journal of Current Research in Multidisciplinary (IJCRM) ISSN: 2456-
11. EMSFEI, European Multi-Stakeholder Forum on eInvoicing. (2016). The adoption of e-invoicing in public procurement, Guidance for EU public administrations
12. Fink, Arlene. (2019). UCLA, Los Angeles, USA. Conducting Research Literature Reviews from the Internet to Paper. February 2019 | 304 pages | SAGE Publications, Inc
13. Finck, N. (2005). Knowledge hierarchy. Retrieved (14/06/2016) from http://www.nickfinck.com/presentations/bbs2005/03.html
14. Hey, J. (2004). The Data, Information, Knowledge Wisdom Cha: The Metaphorical Link, Working paper.
15. ICAEW -Institute of Chartered Accountants in England and Wales. (2022). THOUGHT LEADERSHIP, Edition - DIGITALISATION OF TAX: INTERNATIONAL PERSPECTIVES
16. IACTA, Inter-American Center of Tax Administrations. (2020) .data governance tax administration.
17. IOTA book. (2021)0may applying new technologies and digital solutions in tax compliance online
18. IOTA. (2022). Ecosystem-based Digitalization of Taxation
19. Shestak, V.A.; Volevodz, A.H. (2019). Modern needs of legal support of artificial intelligence: A view from Russia. All Russ. Criminol. J. 2019, 13, 547-554. [Google Scholar] [DOI:10.17150/2500-4255.2019.13(2).197-206]
20. IRS. (2015). https://www.irs.gov/statistics/irs-taxpayer-compliance-and-burden-research
21. Georg Sonner. (2023). https://blog.basware.com/en/post-audit-vs-clearance-invoice-mandate-models-whats-the-difference.
22. KPMG International. (2018). Transforming the tax function through technology.
23. KPMG. (2016). A look inside tax departments worldwide and how they are evolving
24. Microsoft. (2017). "Chapter 1: Service Oriented Architecture (SOA)". msdn.microsoft.com. Archived from the original on July 7, 2017. Retrieved September 21, 2016.
25. Moher, D., A. Liberati, J. Tetzlaff, D.G. Altman, Prisma Group. (2009). Preferred reporting items for systematic reviews and meta-analyses: The PRISMA statement. PLoS Medicine, 6 (7), Article e1000097 [DOI:10.1371/journal.pmed.1000097]
26. Niknejad, Naghmeh., Waidah Ismail, Imran Ghani., Behzad Nazari. (2020). Understanding Service-Oriented Architecture (SOA): A systematic literature review and directions for further investigation [DOI:10.1016/j.is.2020.101491]
27. Ndou, V. (2004). E-government for developing countries: Opportunities and challenges. The Electronic Journal of Information Systems in Developing Countries [DOI:10.1002/j.1681-4835.2004.tb00117.x]
28. OECD. (2014). Tax Compliance by Design: Achieving Improved SME Tax Compliance
29. OECD. (2013). Electronic Sales Suppression: A Threat to Tax Revenues, www.oecd.org/ctp/ [DOI:10.1787/f99b756d-en]
30. OECD. (2014). Addressing the Tax Challenges of the Digital Economy
31. OECD. (2019). Implementing online cash registers benefits considerations and guidance, www.oecd.org/tax/forum-on-tax-administration
32. OECD. (2016). Technologies for better tax administration: A practical guide for revenue bodies OECD Publishing, Paris
33. OECD. (2021). Tax administration 2021: Comparative information on OECD and other advanced and emerging economies OECD Publishing, Paris
34. Open Group. (2021)."SOA Source Book - What Is SOA?". collaboration.opengroup.org. Retrieved March
35. Open Group. (2021). "Service-Oriented Architecture Standards - ". www.opengroup.org.
36. Open Group. (2016)."What Is SOA?". www.opengroup.org. Archived from the original on August 19. Retrieved September 21, 2016.
37. PWC. )2019). Building a Transparent Digital Government, creating a Diversified Data Ecosystem and Developing a Robust Digital Economy
38. Qinghua Zheng a b, Yiming Xu a b, Huixiang Liu a b, Bin Shi a b, Jiaxiang Wang a b, Bo Dong b. (2023). A Survey of Tax Risk Detection Using Data Mining Techniques c
39. Rivas, Lisbeth and Joe Crowley. (2018). Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts - International Monetary Fund [DOI:10.2139/ssrn.3236789]
40. Sobhanian, Seyed Mohammad Hadi., Harati, Ashkan. (2024). Systematic Review of the Role of E-invoices in the Effective Management of the Iranian Tax System and Identifying the Challenges and Executive Solutions, Journal of Tax Research, http://taxjournal.ir/article-1-2365-fa.html, (In Persian). [DOI:10.61186/taxjournal.0.3]
41. Timoelliott. (2015). what-is-big-data-discovery. https://timoelliott.com/ blog /2015/03/what-is-big-data-discovery.html
42. Tieto. (2009). The future of E-invoicing, Pg. 5. Retrieved from digitdoc
43. TGC Group. (2023). https://www.tjc-group.com/blogs/all-you-need-to-know-about-e-invoicing-e-reporting-with-sap-drc/
44. Twizeyimana,J.D., A. Andersson. (2019). The public value of e-government-A literature review. Government Information Quarterly, 36 (2), pp. 167-178 [DOI:10.1016/j.giq.2019.01.001]
45. The Economist. (2017), "Leader: The world's most valuable resource is no longer oil, but data." The Economist Group Limited (May 6)
46. Vrcek, Neven., Ivan Magdalenić. (2011). Methodology and Software Components for E-Business Development and Implementation: Case of Introducing E-Invoice in Public Sector and SMEs [DOI:10.4018/jcit.2011070103]
47. https://www.worldometers.info/population
48. https://www.dti.rs/
49. https://www.tap.sandbox.suf.purs.gov.rs/Help/view/1153022344/Electronic-Fiscal-Device-%2D-EFD/en-US
50. https://iccwbo.org/news-publications/policies-reports/icc-continuous-transaction-control-ctcs-practice-principles/
51. https://www.peppol.org/
Send email to the article author
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
