VSE knjižnice (vzajemna bibliografsko-kataložna baza podatkov COBIB.SI)
  • Addressing SDGs through digitalization of tax administration processes [Elektronski vir]
    Klun, Maja, 1969- ...
    Despite great progress in digitalization, research in the potential of using new technologies in tax administration is modest. This is especially true for the part of the tax administration that ... deals with data processing and analysis. The use of advanced technologies could be the basis for simplifying procedures and controls, and, most importantly, would provide the necessary analysis for tax policy makers. The outputs can then be used in tax regulations and policies (through incentives or restrictions) and consequently measure improvements in Sustainable Development Goals (SDGs). In this paper we review previous research related to the potential, implementation, barriers, and suggestions for digitalization of tax administration and the possibility of using advanced software technologies to digitalize processes and databases related to tax administration. In addition, we present the development of the conceptual model of “digital road” that could connect different databases of tax administration processes and to build business intelligence which can measure the achievements of selected SDGs that are affected by taxation. For the conceptual model of the digital road, we use the case of Slovenia. Databases even within the tax authority alone are not always interconnected, and therefore an even greater potential exists in digitalization and connectivity of existing state and tax authority databases.
    Vrsta gradiva - prispevek na konferenci
    Leto - 2022
    Jezik - angleški
    COBISS.SI-ID - 121555715