Digital Transformation in Tax Risk Management: A Paradigm Shift through Advanced Technologies
DOI:
https://doi.org/10.5281/zenodo.15074734Keywords:
Digital technology, Tax risk management, Digitization, Tax collection and management, Digital TransformationAbstract
With the advancement of information technology and the transformation of tax collection and management methods, the role of digital technology in tax risk management is becoming increasingly significant. By leveraging digital technology, tax authorities can effectively address challenges such as the growing number of taxes involved and the emergence of more covert tax sources, while also facilitating data screening and risk prevention and control. It is evident that reliance on digital technology and the utilization of data to advance tax risk management reform have emerged as critical topics. This article examines the current challenges in tax risk management against the backdrop of digital technology and the obstacles faced in future development. By thoroughly drawing on the successful experiences of tax risk management in developed countries and continuously enhancing China's tax risk management system, this study aims to explore tax risk management pathways that align with China's national conditions, ultimately seeking to improve the comprehensive governance capabilities of tax authorities and better support the country's economic development.
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Data Availability Statement
Fundings: Key Project of Philosophy and Social Sciences Planning in Zhejiang Province for 2025: Theoretical Mechanism, Effect Testing, and Legal Path Research on the Impact of Digital Tax on Common Prosperity in Zhejiang Province (25NDJC028Z). The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript.
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Copyright (c) 2025 Pengwei Jin (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
