Big Data Technology Application in the Taxation Sphere

Mikhaleva, Oksana Leonovna; Syradoev, D. V.; Terekhova, T. A.

doi:10.1007/978-3-030-53277-2_51

Cited by 7 publications

(3 citation statements)

References 1 publication

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“…Furthermore, optical character recognition and artificial intelligence have emerged as solutions for tax processing and other tax-related aspects (Cooper et al, 2019). However, there has been a transition in the interaction between taxation and technological tools, with the abandonment of the printed form of the document (Mikhaleva et al, 2020) in favour of digital filing of tax returns (Okunogbe & Pouliquen, 2018;Olaoye & Kehinde, 2017). This format has the advantage in terms of archiving, as returns can be scanned and stored in a database.…”

Section: Taxation Internet-related Technologiesmentioning

confidence: 99%

Unlocking technological capabilities to boost the performance of accounting firms

Hentati,

Taktak

2023

JAMIS

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Research Question: What is the impact of the use of Internet technology on the financial and non-financial performance of accounting firms? Motivation: The evaluation of the performance of an accounting firm is based on the technological factor. This study is based on a multi-activity study of accounting firms which includes mainly reporting, auditing, and tax activities to create a realistic approach to appropriately measure the performance of accounting firms. Especially with the scarcity of studies have been conducted regarding the organizational impact of technologies on accounting firms. Idea: the purpose of the study was to determine the effect of technology on the performance of accounting firms, based on empirical data. Data: 104 observations were received via a questionnaire sent to the heads of the accounting firms. Tools: we used linear regression to measure the impact of technology use on performance and validated our results graphically. Findings: the results demonstrate that accounting firms equipped with technological capabilities benefit from superior performance. Contribution: these results have practical implications, suggesting that there is value in fostering a mutually beneficial relationship between academic research and the professional practice of accounting firms. Accounting professionals can utilize research insights to enhance their working methods, policies, and decisionmaking processes pertaining to technology. This collaboration can lead to tangible improvements within the accounting field and contribute to its ongoing development.

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Section: Taxation Internet-related Technologiesmentioning

confidence: 99%

Unlocking technological capabilities to boost the performance of accounting firms

Hentati,

Taktak

2023

JAMIS

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“…In addition, a study by Mikhaleva et al (2020) revealed that big data analytics could engender transparency in the tax process, enabling taxpayers to track VAT transactions, tax refunds, and tax returns and allowing for proper control of VAT accrual and payment. However, while Mikhaleva et al (2020) revealed some practical applications of big data in tax practice, they failed to demonstrate how it could be implemented or achieved. Consequently, this leaves an unexplored research gap that may be considered in future studies.…”

Section: Directions For Future Studiesmentioning

confidence: 99%

A Review of Big Data Research in Accounting

Aboagye‐Otchere

Agyenim‐Boateng

Enusah

et al. 2021

Intell Sys Acc Fin Mgmt

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Summary The impending fourth industrial revolution has enhanced the role of big data analytics in today’s business practice. Consequently, many now consider big data as the most strategic resource in business to the extent that organizations that fail to utilize it may become competitively disadvantaged. Following these developments, questions have been raised about the future of the accounting discipline, especially in terms of how it can continue to add value to organizations. While some scholars have attempted to address this question, it remains an abstract concept requiring further investigation. Therefore, this study conducts a systematic literature review to determine the status of accounting research on big data analytics and provides avenues for further studies. By conducting co‐occurrence network analysis on 52 peer‐reviewed articles published from 2010 to 2020, three broad themes emerged, entailing big data implications for accounting practice, education, and research design. A further examination of the themes revealed few empirical studies on the phenomenon, as conceptual research dominates the field. Although external audit implications of big data are widely discussed, other accounting domains (e.g., managerial accounting and taxation) are underexplored. Therefore, future studies may focus on the implications of big data on variables such as performance measurement, information governance, tax behavior, curriculum design, and pedagogy.

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“…Digital technologies have united all structures of life, transformed economic and organizational operations, ways of communication between suppliers and consumers of goods and services. At present, Russia takes the 38th place, behind Finland, Switzerland, Sweden, Israel, Singapore and other countries [1,2], in terms of the development of digital technologies, but, unfortunately, in various ratings Russia's positions are not leadership in terms of the level of digital technologies [3]:  26th place out of 49 (Bloomberg Innovation Index 2020);  23rd place out of 24 (Digital Society Index 2019);  fulfilment of 28 points out of 50 maximum for the given period (Index of Business Digitalization by the Institute for Statistical Studies and Economics of Knowledge of the National Research University Higher School of Economics for 2019);  40th position out of 63 (IMD World Digital Competitiveness Ranking 2019);  7.07 points out of 10 (ICT Development Index (IDI) 2017 г. );  38th place out of 193 (Global Competitiveness Report 2017);  28th place out of 139 (Global Cybersecurity Index 2017).…”

Section: Introductionmentioning

confidence: 99%

Digital technologies in the tax sphere as a factor in the sustainability of economic activity

et al. 2021

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In the future, digital technologies will make it possible to increase the transparency of the economic activities of tax organizations, the transparency of the economy of all economic entities in Russian Federation, which guarantees the stability of receipts to the country's budget, an improvement in the quality of budget planning and economic stability. The purpose of this study is to substantiate the optimization of the economic activities of tax organizations based on the introduction of digital technologies. The object of the research is the economic activity of tax organizations. The subject of the research is digital technologies as a factor in optimizing economic activity and the sustainability of tax organizations. The analysis of the efficiency of tax organizations is presented. The author's vision of the influence of digital technologies on the optimization of economic activity is given on the example of the branch of the Federal Tax Service of the Russian Federation in terms of tax control and the provision of public services. It is concluded that the optimization of the economic activities of tax organizations based on the introduction of digital technologies will reduce the costs of current activities, tax administration, time costs for tax transactions.

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Big Data Technology Application in the Taxation Sphere

Cited by 7 publications

References 1 publication

Unlocking technological capabilities to boost the performance of accounting firms

Unlocking technological capabilities to boost the performance of accounting firms

A Review of Big Data Research in Accounting

Digital technologies in the tax sphere as a factor in the sustainability of economic activity

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