Digitalization of Tax and Customs Control of Foreign Trade Operations

Pavlova, Ksenia Sergeevna; Smolina, E. S.

doi:10.1007/978-3-030-60929-0_88

Cited by 8 publications

(3 citation statements)

References 8 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The results of the analysis of foreign publications in international scientometric databases (Scopus, Web of Science) revealed a similar pattern in stating the transition from digitalization to the widespread introduction of artificial intelligence in the activities of customs administrations [8][9][10][11]. For example, "ecustoms" and "digital customs" are most often synonymous.…”

Section: Discussionmentioning

confidence: 93%

Digitalization of Administration of Foreign Economic Transactions of Industrial Enterprises

Shutova¹,

Kostin²,

Kozlov³

2022

Advances in Economics, Business and Management Research

View full text Add to dashboard Cite

Expanding industrial production capabilities means gaining a competitive advantage not only for large corporations and small and medium-sized businesses, but also for leading economies to maintain, and in some cases improve their position in international trade. Undoubtedly, the Industrial Internet of Things is aimed primarily at developing the tertiary sector of the economy, but this development will take place in parallel with the transformation of manufacturing operations into open digital ecosystems that integrate various market players. The process of digitalization and the introduction of artificial intelligence into economic activity also have enormous potential for the administration of foreign economic transactions of industrial enterprises by customs authorities. Customs administration of foreign economic transactions of industrial enterprises should not be an exception in the process of universal digitalization and application of artificial intelligence. Customs administration tools need to be built on modern technology, given that they are of critical interest to the government in relation to foreign trade sustainability and national security. The large volumes of complex information submitted during customs procedures require the latest technologies, based on digitalization and the application of artificial intelligence, to be able to read texts at high speed, recognize relevant terms and images, exchange information between executive authorities as well as customs administrations, interpret the context and draw conclusions from it. These measures will assist customs in implementing strategic goals and objectives, i.e. finding a smarter way to ensure border security, protect society, ensure timely and full payment of customs duties and promote the economic competitiveness of industrial enterprises.

show abstract

Section: Discussionmentioning

confidence: 93%

Digitalization of Administration of Foreign Economic Transactions of Industrial Enterprises

Shutova¹,

Kostin²,

Kozlov³

2022

Advances in Economics, Business and Management Research

View full text Add to dashboard Cite

show abstract

“…However, there has been surprisingly little research on the effects of digitalization on tax administration. Recent literature, including studies by Pavlova and Smolina (2020), Perekrestova andNadtochiy (2019), andSeely (2022), demonstrates a growing interest in investigating the impact of digitalization on tax and customs control and its effects on the transparency of tax operations.…”

Section: Conclusion and Discussionmentioning

confidence: 99%

Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile

Jenkins,

Hesami,

Alshamleh

et al. 2023

View full text Add to dashboard Cite

Tax administrations (TAs) worldwide have increasingly been moving toward digitalization to increase process efficiency and service delivery. This technical note presents a methodology, and its application for the case of Chile, for evaluating the benefits and costs of a particular component of the TAs digital transformation: prefilling of value-added tax (VAT) returns. The analysis identifies and allocates the net benefits from both the financial and the economic perspectives considering two major stakeholders: the government and taxpayers. The results show that prefilled VAT returns could benefit TAs and taxpayers, with a reduction in taxpayers compliance costs being a primary benefit. The application of the model to the Chilean case shows the economic net present value of the prefilling of VAT returns is US$5.66 billion, with a net benefit to the private sector of US$1.729 billion and a public sector or budgetary impact of US$3.391 billion. Sensitivity analyses show that the results are robust to changes in assumptions, except for the impact on government revenues from the change in taxpayer compliance. Overall, the results show that prefilling tax returns is an effective solution to high taxpayer compliance costs, the associated tax gap, and the risk of burdensome inspections, audit, and tax evasion.

show abstract

“…Still, it could only be an additional, effective means for efficient implementation of a holistic, new concept of the tax system established in the state. Research in this area has also been carried out in the works of Magutu et al (2010), Perekrestova and Nadtochiy (2020), Seely (2021), Pavlova et al (2021) paid considerable attention to investigating the impact of digitalization processes in the sphere of tax and customs control, the influence of the above processes on the transparency of the operation of relevant state authorities. The outlines issues are studied by Drobyshevskaya et al (2020), namely: features of using the risk-oriented approach by conducting control measures based on the use of modern information technologies for the collection and analysis of large arrays of tax information.…”

mentioning

confidence: 99%

Digital innovations in taxation: bibliometric analysis

Лагодієнко

Yakushko

2021

MMI

View full text Add to dashboard Cite

Active development of digitalization processes worldwide is changing the usual mode of the operation of all areas of human activity. These processes have a special impact on the development of economic systems. The introduction of new information technologies in economic relations today is the norm and objectively necessary to ensure the competitiveness of national economies. Up to date, the outlined technologies play an essential role in reforming tax systems, which determines the relevance of this sphere of research considering the potential of digitalization and its application in this area. The purpose of the article is to conduct a bibliographic analysis of the state of research papers in the digitalization of tax systems and establish current trends in the scientific development of this system. The systematization of scientific sources and approaches to solving the taxation digitalization problem showed the lack of scientific papers in this area. Accordingly, the urgency of solving this situation is to conduct new research in this area to deepen the understanding of current trends in introducing new innovative technologies from the theoretical, methodological, and practical points of view. The methodical toolkit of the study was the methods of bibliographic and comparative analysis. As the information base to conduct research, the Scopus database was used. The empirical study was conducted using a bibliometric approach known as «the common words analysis» using the VOSviewer software. The analysis of the relevance of the study of taxes and digitalization as a separate scientific category was conducted. It was determined that for the last five years, there had been a significant growth of scientific research in digitalization as an objective process of reality, the analysis of which is studied within various sciences. The categorial relationship between keywords found in scientific papers, where the words «taxes» and «digitalization» are met, is analysed within the article. It made it possible to identify the following areas of research, within which the issues of digitalization of the tax system were studied individually: works related to the study of peculiarities of the international trade development, taxation in online trade; research papers, within which the taxation issues of business entities that do not have a physical location in the countries where they operate are studied; articles, which study the issues of enterprise management, the development of enterprise management in the digital age; papers, which analyse `the issues of reforming tax systems, the introduction of innovations to improve their functioning.

show abstract

Digitalization of Tax and Customs Control of Foreign Trade Operations

Cited by 8 publications

References 8 publications

Digitalization of Administration of Foreign Economic Transactions of Industrial Enterprises

Digitalization of Administration of Foreign Economic Transactions of Industrial Enterprises

Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile

Digital innovations in taxation: bibliometric analysis

Contact Info

Product

Resources

About