An Uneven Impact of Emerging Technologies on Taxpayers With Various Income Levels Audited by the IRS: Empirical Evidence From an AI Technology Application and Regression Models

This study aims to investigate the influence of emerging technology adoption on tax compliance, encompassing both the Internal Revenue Service’s (IRS) compliance audits and taxpayers’ compliance performance (collectively, tax compliance). We employed the Gradient Descent optimization algorithm, an artificial intelligence (AI) technology application, to scrutinize the connection between the quality of US tax filings and the development of emerging technology, among other contributing factors. Additionally, we utilized multiple linear regression to evaluate the relationships between dependent variables, specifically IRS audit rates and the no-change rate at different income levels,1 and several independent variables, including a proxy for emerging technology in the form of tax software. Our findings reveal that while emerging technology significantly impacts tax compliance within the IRS and taxpayers’ performance, its effects vary across income groups. Notably, emerging technology seems to confer greater advantages to higher-income individuals compared to their lower-income counterparts. These study results hold considerable policy implications for government decision-makers in promoting the adoption of emerging technology among lower-income taxpayers.

Comparison of Electronic Taxpayer Services in OECD Countries and Recommendations for China

Through comparing development trend electronic taxpayer services in OECD countries and analyzing its drawbacks,it gained beneficial experience of electronic taxpayer services.Then,it came up with policy recommendations for China.It is recommended that China should raise the electronic taxpayer services to national strategy level,improve the efficiency of electronic taxpayer services in line with the taxpayercentered principle,develop ways of electronic taxpayer services with Chinese characteristics,increase convenience for taxpayers on the precondition of guaranteeing information security,make effort to reduce compliance costs of taxpayers,and promote popularization of electronic taxpayer services with the framework of laws.

Influencing Factors of Taxpayers'Tax Compliance in the Perspective of Government Governance

At present,government governance reflects that the new public management plays an irreplaceable role in promoting the social participation of democratic individuals,stimulating the vitality of the society,as well as improving the equal consultation between citizens and governments under the guidance of the governance spirit.Especially in the process of transformation of the industrial society,significant changes have taken place in government governance modes.The government plays important roles in the democratic society to form clear theoretical frameworks in view of then-understanding towards the modernization of government governance.With significant development of information technology,existing modes of social and economic developments had transformed in addition to profound social changes.These developments would affect the research on government governance.In the perspective of government governance,it is of great significance to explore its role in the influence towards tax compliance especially under the current system and mechanism to create an excellent tax compliance spirit.From existing research,the main aspects used in measuring government governance are the openness of government affairs,social justice,and individuals5 understanding of the tax law.With existing research,201 survey questionnaires of the subjects,validity analysis,descriptive statistics analysis,correlation analysis,regression analysis,and other methods,this study made bold assumptions on the relationship between government governance and tax compliance.The conclusion in which government governance,measured in terms of government affairs,degree of social justice,and personal understanding of the tax law would influence taxpayers5 tax compliance in terms of then-consciousness towards tax compliance.At present time,the study of government governance and taxpayers,tax compliance has practical significance and application value.This study would provide an opportunity for citizens to have a preliminary understanding of overall tax compliance and maintain the spirit of tax compliance from an individuaFs subjective consciousness in addition to providing suggestions to improve government governance for promoting tax compliance.

A New Citizen Service for a New Age:Actions Taken by the Spanish Tax Administration

Tax Administrations make big efforts to provide citizens the information and assistance they need and have increased remote services through digital channels.However,customer service has deteriorated in many cases especially after the pandemic,due to lack of resources and sometimes impacted by the consequences of the extension of remote work.The Spanish Tax Administration has developed a new service strategy,which aims to deliver homogeneously any service as needed so that citizens can choose whatever service that is more convenient to them,remote or face-to-face.From the perspective of its staff,any staff will be enabled to provide any service through any channel.

The Future of Tax Administration

This article analyzes the historical progression of tax administration in the utilization of computer technology since the mid-20th century.The digitalization of tax administration is divided into three main stages which are elaborated respectively.The most precise analysis is performed for today's practice with using of machine learning and artificial intelligence(ML&AI),and the key areas for ML&AI implementation in tax administration are identified.Some examples and results of applying ML&AI tools in Armenian Tax Administration are also presented.Plans for future activities in the area of digitalization are also presented.The article also tries to predict in which direction progress will go,what will be the most important change in Tax Officer vs.Taxpayer Cooperation.

Optimization of Taxpayer Services and Improvement of Business Environment in Serbia

In 2023,the Tax Administration of the Republic of Serbia(STA)is in the process of the implementation of the Transformation Program 2021-2025.On its way to the establishment of a modern and efficient administration,the STA develops communication channels and a wide range of services for taxpayers in order to facilitate the communication between taxpayers and the tax administration and create an environment for easier and fair business.

Enhance Interaction Between Taxpayers and Tax Administrations to Serve Modern Tax Governance

The State Taxation Administration of China(STA)has strengthened interaction between taxpayers and tax administrations by collecting and classifying taxpayers’needs,responding to common and individual demands in all aspects,as well as evaluating and improving the effectiveness of interaction.This article briefly introduces the initiatives,achievements and related experience of the Chinese tax authorities in strengthening interaction between taxpayers and tax administrations in recent years.

The Practices and Experience of Digitalisation of Tax Administration in Singapore

Tax administrations around the world have been digitalising to improve services delivery and internal processes.This article provides an overview of the Inland Revenue Authority of Singapore’s digitalisation strategies,focusing on enhancing customers’experiences,modernising systems,adopting Artificial Intelligence and analytics,and empowering its people through capability building.

BRITACOM and the Digitalization of Tax Administration

This article looks at how enhanced digitalization of tax administration can raise both taxpayer service and enforcement effectiveness and address potential bottlenecks and barriers to BRI trade and investment.The article also draws on the extensive experiences from BRI jurisdictions and elsewhere in the world,points to potential learning points for BRI tax administrations.

The Use of Technology to Enhance Taxpayer Service and Improve Tax Compliance——Experience of Hong Kong, China

The Inland Revenue Department(IRD)is the authority which administers the tax law in the Hong Kong Special Administrative Region of the People’s Republic of China.This article shares the IRD’s experience in applying digitalised tax administration to enhance taxpayer services and improve tax compliance.This can be achieved through developing user-friendly digital platforms for filing and communication,the use of prepopulated tax returns,fillable PDF public forms and online systems for paying taxes,and providing accessible and easy-to-understand tax information on the Internet.