The evolution of tax compliance risk management in the digital era: From traditional to technological drivers
Year: 2025
Type: article
Abstract: In the context of digital transformation and globalization, tax authorities have undergone three phases of tax management methodology development: (i) personalized approaches, (ii) taxpayer segmentation, and (iii) risk-based management. This evolution reflects the emergence of a tax compliance ecosystem, where digital technologies and multi-stakeholder collaboration play a central role. The article analyzes the shift in tax compliance risk management strategies through the OECD’s analytical framework (2004) and updated reports, focusing on three key drivers: the application of big data and artificial intelligence (AI), the integration of behavioral science, and the promotion of international transparency. Research findings indicate that adopting advanced analytical technologies and automated interventions (e.g., Australia’s ANGIE tool) reduces administrative costs by 25–30% while enhancing fraud detection efficacy. However, challenges persist in updating legal frameworks and building technological capacity. The article proposes an integrated approach combining proactive management, multinational cooperation, and targeted resource allocation to optimize tax compliance in the digital era.
Authors: Hong Hai Phan, Anh Tuan Dang
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4407911485