Current State of Research on the Interaction of Theory on Tax Evasion and the Developments in the Field of Digital Tax Administration

Main Article Content

Tina Krieger

Keywords

tax equality, tax evasion, digital tax administration, literature review , digitalization

Abstract

Fairness in the sense of tax equality is a fundamental principle in modern tax systems, which needs to be protected for various reasons. This has become challenging for tax administrations – particularly in the digital age. On the one hand, digitalisation entails the danger of tax evasion and avoidance, but if used properly by the tax authorities, it may as well be a chance for more tax transparency. By surveying the existing literature on tax compliance in the context of digitalisation, this paper represents a first attempt to merge the rich research already done on the theory of tax evasion with the insights gained from the digitalisation efforts of tax administrations. The objective of this paper is to provide a solid starting point for further research in the area of digitalisation and fair taxation, addressing the research question: “How can digitalisation of the tax administrations contribute to fair taxation?” From the literature research, it became clear that there is no publication of a theoretical nature that systematically deals with the impact of the digitalisation of the tax administration on the objectives of fair taxation. However, our research revealed numerous literary references that provide a valuable starting point to unite the research streams and bridge the research gap identified.

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