Taxation is the primary source of national fiscal revenue, and maintaining tax stability is a budgetary goal for every country. However, tax evasion remains prevalent worldwide. In recent years, with the rapid development of information technology, an increasing number of countries have applied IT to tax administration. The application of IT has reshaped tax collection and management models, particularly in terms of information transparency, process optimization, and tax evasion prediction capabilities. These characteristics will further enhance taxpayers' perceptions of tax fairness and trust in tax authorities, ultimately promoting voluntary compliance. Based on the theoretical frameworks of the Slippery Slope Framework and Fairness Theory, this paper elaborates on the potential impacts of information technology on voluntary compliance through four pathways: enhancing deterrence against tax evasion, improving service perception, reducing opportunities for corruption, and lowering compliance costs. Additionally, a conceptual model of the potential impact pathways of IT on voluntary compliance is constructed. This study lays the groundwork for subsequent empirical research.
Al-Maghrebi, M. S., Sapiei, N. S., & Abdullah, M. (2022). Power, trust and transparency as determinant factors of tax compliance: A systematic review. Journal of Tax Reform, 8(3), 312-335.
Alm, J., Kirchler, E., & Muehlbacher, S. (2012). Combining psychology and economics in the analysis of compliance: From enforcement to cooperation. Economic analysis and Policy, 42(2), 133-151.
Alm, J., Martinez-Vazquez, J., & McClellan, C. (2016). Corruption and firm tax evasion. Journal of Economic Behavior & Organization, 124, 146-163.
Atayah, O. F., & Alshater, M. M. (2021). Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities. International Journal of Digital Accounting Research, 21.
Yusof, N., Ming Ling, L., & Bee Wah, Y. (2014). Tax non-compliance among SMCs in Malaysia: Tax audit evidence. Journal of Applied Accounting Research, 15(2), 215-234.
Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., & Fuller, J. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic psychology, 74, 102191.
Bergman, M., & Nevarez, A. (2006). Do audits enhance compliance? An empirical assessment of VAT enforcement. National tax journal, 59(4), 817-832.
Binbin, T., Jianpeng, Y., & Wenjian, L. (2022). Organizational Structure, Audit Strategy and Corporate Tax Evasion. Finance ? Trade Economics, 43(8), 43-58.
Bing-xi, L., Dong-jie, T., & Zheng-hong, C. (2022). Can Informatization of Tax Enforcement Reduce the Uncertainty of Enterprise Taxation?
Evidence from A Quasi-natural Experiment on the “Third Phase of Golden Tax Project”. Journal of Guangdong of Finance & Economics, 185(6), 89-103.
Bo, T., & Lingfeng, Z. (2019). A Research on the Impacts of Tax Informatization on Corporate Tax Compliance. Taxation Research(7), 62-69.
Braithwaite, V. A. (2009). Defiance in taxation and governance: Resisting and dismissing authority in a democracy. Edward Elgar Publishing.
Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., & Kirchler, E. (2019). The role of emotions in tax compliance behavior: A mixed-methods approach. Journal of Economic psychology, 74, 102194.
Fajriana, N., Irianto, G., & Andayani, W. (2023). THE ROLE OF TAX FAIRNESS AND TAXPAYER TRUST IN BUILDING VOLUNTARY COMPLIANCE IN MSME TAXPAYERS. International Journal of Business and Society, 24(1), 478-487.
Farrar, J., Massey, D. W., Osecki, E., & Thorne, L. (2020). Tax fairness: Conceptual foundations and empirical measurement. Journal of business ethics, 162, 487-503.
Feng, L., Jiqiang, H., & Kengcheng, Z. (2024). Perception of tax enforcement environment and tax compliance: deterence effect analysis based on media report of tax evasion penalty. Public Administration and Policy Review, 13(01), 121-134.
Frey, B. S., & Torgler, B. (2007). Tax morale and conditional cooperation. Journal of comparative economics, 35(1), 136-159.
Huiskers-Stoop, E., & Gribnau, H. (2019). Cooperative compliance and the Dutch horizontal monitoring model. Journal of Tax Administration, 5, 1.
Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in accounting, 34, 17-26.
Kim, C., & Zhang, L. (2016). Corporate political connections and tax aggressiveness. Contemporary Accounting Research, 33(1), 78-114.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic psychology, 29(2), 210-225.
Kirchler, E., Muehlbacher, S., Kastlunger, B., & Wahl, I. (2010). Why pay taxes? A review of tax compliance decisions. Developing alternative frameworks for explaining tax compliance, 59.
Leviner, S. (2008). An overview: a new era of tax enforcement–from “big stick” to responsive regulation. Regulation & Governance, 2(3), 360-380.
Mas' ud, A., Abd Manaf, N. A., & Saad, N. (2019). Trust and power as predictors of tax compliance: global evidence. Economics & Sociology, 12(2), 192-204.
Novarina, A. I. (2005). Implementasi Electronic Filing System (e-Filing) dalam Praktik Penyampaian Surat Pemberitahuan (SPT) di Indonesia Program Pascasarjana Universitas Diponegoro].
Okunogbe, O., & Pouliquen, V. (2022). Technology, taxation, and corruption: evidence from the introduction of electronic tax filing. American Economic Journal: Economic Policy, 14(1), 341-372.
Okunogbe, O., & Santoro, F. (2023). The Promise and Limitations of Information Technology for Tax Mobilization. The World Bank Research Observer, 38(2), 295-324.
Olsen, J., Kasper, M., Enachescu, J., Benk, S., Budak, T., & Kirchler, E. (2018). Emotions and tax compliance among small business owners: An experimental survey. International Review of Law and Economics, 56, 42-52.
Payne, J. E., & Saunoris, J. W. (2020). Corruption and firm tax evasion in transition economies: results from censored quantile instrumental variables estimation. Atlantic economic journal, 48(2), 195-206.
Prichard, W., Custers, A. L., Dom, R., Davenport, S. R., & Roscitt, M. A. (2019). Innovations in tax compliance: Conceptual framework. World Bank Policy Research Working Paper(9032).
Rothstein, B. (2000). Trust, social dilemmas and collective memories. Journal of theoretical politics, 12(4), 477-501.
Sentanu, I. N. W., & Budiartha, K. (2019). Effect of taxation modernization on tax compliance. International Research Journal of Management, IT and Social Sciences, 6(4), 207-213.
Slemrod, J. (2019). Tax compliance and enforcement. Journal of Economic Literature, 57(4), 904-954.
Tian, B., & Fan, Z. (2018). Collusion, rent-seeking and tax evasion. Economic Research Journal, 5, 118-131.
Xia, C., Cao, C., & Chan, K. C. (2017). Social trust environment and firm tax avoidance: Evidence from China. The North American Journal of Economics and Finance, 42, 374-392.
Xuejiao, S. (2021). How does big data in tax enforcement affect corporate earnings management?–-evidence from a quasi? natural experiment on the “third phase of golden tax project”,”. Accounting Research, 1, 67-81.
Yan, L., Wan-xin, Y., & Bin-kai, C. (2020). Tax Enforcement?Tax Burden Level and Fairness. China Industrial Economics(11), 24-41. https://doi.org/10.19581/j.cnki.ciejournal.2020.11.002
Yasa, I. N. P., & Martadinata, I. P. H. (2018). Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study. Jurnal Akuntansi dan Keuangan, 20(2), 53-61.
Yi-jun, M., & Yun-tian, X. (2022). Societal Trust, Firm Tax Compliance, and Tax Burden. Journal of SUIBE, 29(4), 107-124.
Zhang, K., Ouyang, J., & Li, W. (2020). Why tax cuts cannot reduce the corporate burden: Information technology, taxation capacity and corporate tax evasion. Economic Research Journal, 55(03), 116-132.
Li, Y., Zin, N. M., & Paino, H. (2024). The Potential of Information Technology on Tax Voluntary Compliance. International Journal of Academic Research in Business and Social Sciences, 14(10), 2318–2330.
Copyright: © 2024 The Author(s)
Published by Knowledge Words Publications (www.kwpublications.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
