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The impact of information technology on tax administration : a systematic review
Mini Dissertation (MCom)--University of Pretoria, 2017.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2018
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| _version_ | 1867613624075288576 |
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| access_status_str | Open Access |
| author2 | Molebalwa, Keamogetswe |
| author_browse | Molebalwa, Keamogetswe |
| author_facet | Molebalwa, Keamogetswe |
| collection | Thesis |
| dc_rights_str_mv | © 2018 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MCom)--University of Pretoria, 2017. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/68040 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:05.758Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2018 |
| publishDateRange | 2018 |
| publishDateSort | 2018 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/68040 The impact of information technology on tax administration : a systematic review Molebalwa, Keamogetswe Steyn, Theunis Lodewikus Kgonare, Joyce Unrestricted UCTD Mini Dissertation (MCom)--University of Pretoria, 2017. Background: Information Communication Technology (ICT) continues to play a significant role in transforming the administration of tax. It improves interaction between government and its citizens, transactional and informational. A number of studies have focused on ICT and tax administration, however, the full extent of its impact from these studies remains relatively unknown. This study reviews the literature on tax administration and ICT in order to acquire a structured view of its impact. Main purpose of study: To perform a systematic literature review of published articles to comprehend the impact of ICT on tax administration. This study provides a structured overview of the academic journal publications on ICT and tax administration. Method: This study adopts a systematic literature review approach. Academic articles published between 2007 and 2017 are reviewed to assess the impact of ICT on tax administration. These academic articles were sourced from renowned databases, namely: Scopus, Web of Science and Proquest. Only highly rated ABDC journal articles were analysed for the purpose of this study. Results: A total of 18 academic journals were sourced which specifically discuss ICT and tax administration. The study revealed that ICT positively impacts on tax administration. It creates an enabling environment for effective and efficient tax administration through simplification and continued audits through improved techniques and tools. Furthermore, taxpayer’s perceptions improved as a result of reduced administration costs and increased voluntary compliance, improved governments decision-making strategies through increased revenue collection, tax planning and performance management. Moreover, it improves exchange information between governments through ICT information sharing techniques. Conclusions: The study revealed that ICT affects tax administration as follows: tax simplification, an audit tool, decision-making tool, impacts user perceptions and fairness towards compliance, and an information sharing tool with other tax agencies. However, it is recommended that additional studies should be undertaken from the policy perspective. The scope of this research article can be expanded to include articles published in journals other than the ABDC list and alterative years to that covered in this study. Taxation MCom Unrestricted 2018-12-05T08:06:33Z 2018-12-05T08:06:33Z 2009/10/18 2017 Mini Dissertation Kgonare, J 2017, The impact of information technology on tax administration : a systematic review, MCom Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/68040> S2018 http://hdl.handle.net/2263/68040 en © 2018 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Unrestricted UCTD The impact of information technology on tax administration : a systematic review |
| title | The impact of information technology on tax administration : a systematic review |
| title_full | The impact of information technology on tax administration : a systematic review |
| title_fullStr | The impact of information technology on tax administration : a systematic review |
| title_full_unstemmed | The impact of information technology on tax administration : a systematic review |
| title_short | The impact of information technology on tax administration : a systematic review |
| title_sort | impact of information technology on tax administration a systematic review |
| topic | Unrestricted UCTD |
| url | http://hdl.handle.net/2263/68040 |