Year: 2024
Type: article
Abstract: Taxation is the primary source of national fiscal revenue, and maintaining tax stability is a budgetary goal for every country. However, tax evasion remains prevalent worldwide. In recent years,with the rapid development of information technology, an increasing number of countries have applied IT to tax administration. The application of IT has reshaped tax collection and management models, particularly in terms of information transparency, process optimization, and tax evasion prediction capabilities. These characteristics will further enhance taxpayers'perceptions of tax fairness and trust in tax authorities, ultimately promoting voluntary compliance. Based on the theoretical frameworks of the Slippery Slope Framework and Fairness Theory, this paper elaborates on the potential impacts of information technology on voluntary compliance through four pathways: enhancing deterrence against tax evasion, improving service perception, reducing opportunities for corruption, and lowering compliance costs. Additionally,a conceptual model of the potential impact pathways of IT on voluntary compliance is constructed. This study lays the groundwork for subsequent empirical research.
Authors: Yang Li, Norlaila Mohd Zin, Halil Paino
Institution: Universiti Teknologi MARA
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4403743448