Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2022.2142634
Digitalization and tax evasion: the moderation effect of corruption
Ahmed Yamen
Ali Coskun
Hounaida Mersni
Sažetak
This study investigates the impact of digitalization adoption on
tax evasion and tests the moderation effect of corruption on this
relationship. The World Bank’s digitalization adoption index is
used to measure the level of digitalization adoption, and the
shadow economy is chosen as a proxy for tax evasion. The
research is conducted based on a comprehensive dataset including
data from 133 countries. The results indicate a negative and
significant relationship between tax evasion and digitalization
adoption of businesses and people, which indicates that digitalization
helps to reduce tax evasion. Additional results show that
digitalization is highly effective in reducing tax evasion in low-corruption
countries compared to high-corruption countries. Our
findings are potentially useful for policymakers in identifying
digitalization as an effective tool for deterring financial crimes.
Investment in technology can help in increasing tax revenues and
allow governments to be more efficient in allocating resources.
Ključne riječi
Tax evasion; digitalization; corruption; digitalization adoption index
Hrčak ID:
306772
URI
Datum izdavanja:
30.4.2023.
Posjeta: 325 *