Digital taxation, artificial intelligence and Tax Administration 3.0 : improving tax compliance behavior : a systematic literature review using textometry (2016-2023)
Rida Belahouaoui and El Houssain Attak
| Year of publication: |
2024
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|---|---|
| Authors: | Belahouaoui, Rida ; Attak, El Houssain |
| Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1839-5465, ZDB-ID 2457099-0. - Vol. 37.2024, 2, p. 172-191
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| Subject: | Digital taxation | Tax Administration 3.0 | Artificial intelligence | Blockchain | Tax compliance | Tax revenues | Systematic review | Textometry | Finanzverwaltung | Fiscal administration | Steuermoral | Künstliche Intelligenz | Steuereinnahmen | Tax revenue | Steuererhebungsverfahren | Taxation procedure | Digitalisierung | Digitization | Steuersystem | Tax system |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/ARJ-12-2023-0372 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014578264