A Model-Theoretical Analysis for Digital Tax Administrations
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43921393" target="_blank" >RIV/62156489:43110/21:43921393 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.31435/rsglobal_ijite/30062021/7543" target="_blank" >https://doi.org/10.31435/rsglobal_ijite/30062021/7543</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.31435/rsglobal_ijite/30062021/7543" target="_blank" >10.31435/rsglobal_ijite/30062021/7543</a>
Alternative languages
Result language
angličtina
Original language name
A Model-Theoretical Analysis for Digital Tax Administrations
Original language description
Fairness in the sense of tax equality is a fundamental principle in modern tax systems. In recent years tax administrations have been making tremendous advances in moving from paper tax returns to a far-reaching digitalisation of the taxation procedure. This paper represents the first attempt to examine the impact of digitalisation of the tax administration on fair taxation through model theory. The model suggested in this paper is based on Allingham and Sandmo's tax evasion model (Allingham & Sandmo, 1972, 323-338) supplemented by psychological costs of tax evasion and compliance costs and then transferred to the context of digitalisation and fair taxation. The model is intended to mathematically derive the influence of various digitalisation measures on the taxpayer's decision to behave fairly. It implies that the objective of fair taxation should be promoted with a mix of deterrent and encouraging measures.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50201 - Economic Theory
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Journal of Innovative Technologies in Economy
ISSN
2412-8368
e-ISSN
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Volume of the periodical
34
Issue of the periodical within the volume
2
Country of publishing house
PL - POLAND
Number of pages
12
Pages from-to
"Nestrankovano"
UT code for WoS article
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EID of the result in the Scopus database
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