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Digital Technology Application in Tax Administration: An Analytical Study of International Experiences in the Era of Digital Transformation

Authors:
Mohammed EL Habib Senouci at University of Ghardaia
Mohammed EL Habib Senouci
Dehiba Ben Abderrahmane at University of Ghardaia
Dehiba Ben Abderrahmane
Hamidat Amar at University of Ghardaia
Hamidat Amar
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Abstract

This research examines the mechanisms of digital transformation in tax administration adopted by various countries, focusing on their evolution through different stages and their impact at the international level. The study employed a descriptive approach and case study method to examine the utilization of digital technology in tax administration in countries such as Brazil, Kenya, Russia, and the United Kingdom Results show that digital technology is fundamentally changing how taxes are reported and paid, whether in digitally advanced governments seeking to expand and automate their interconnected tax systems, or less developed authorities attempting to transition to digital transformation.

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