Fintech and the adoption of Fourth Industrial Revolution (industry 4.0) technologies have
expanded the provision and uptake of digital financial services (DFSs) globally. Digital …

This research discusses the impact of digital transformation on tax compliance by
conducting a systematic literature review. Through appropriate keyword selection, relevant …

This study investigates the moderating role of political party affiliation in the relationship
between tax knowledge, service quality, and tax compliance. The study gathered data from …

In order to explore the causal relationship between the level of urban digital construction
and urban economic growth, this paper takes 280 cities in China as the research object and …

This review delves into the evolving landscape of tax havens in the wake of comprehensive
digital tax reforms. This study scrutinizes the implications of global efforts to address tax …

Despite strong evidence of the critical role of mobile money technology in deepening
financial inclusion, the impact of taxing mobile money transactions on digital and financial …

Digital transformation of public administration creates opportunities for transparency,
accountability, efficiency, and better tax collection. Benefits are even more critical …

In addition to performing their basic fiscal functions, governments in develo** economies
are constantly challenged by new and re-emerging socioeconomic issues such as …

Purpose: Digital financial services delivered through fintech have grown substantially in
develo** countries to address the issues of access, affordability, and usage that cripple …

Purpose Corporate digital transformation (CDT) has challenged traditional tax administration
systems. This study examines the impact of CDT on tax avoidance behavior and tests …