This paper delves into the complexities of global AI regulation and governance,
emphasizing the socio-economic repercussions of rapid AI development. It scrutinizes the …

This study examines the strategic factors to implement blockchain technology in Indonesia's
Value-Added Tax (VAT) system. Blockchain technology is a transparent technology in which …

Purpose This study aims to examine why tax reforms fail and explores how tax collection can
be improved within a developing country context. Design/methodology/approach Data …

This study explores the role of taxation and customs strategies in promoting sustainable
design and environmental responsibility in supply chain management. The research …

This study examines the relationship between the types of Artificial Intelligence (AI)
technology employed and monitoring tax payments. A thorough literature review is …

Purpose This study aims to understand the determinants of the relationship between tax
authorities and taxpayers in the digital era and how this relationship impacts tax compliance …

This study aims to find out and describe the Influence of the Modernization of Tax
Administration and Organizational Culture on Tax Revenue through Taxpayer Motivation at …

Purpose This paper aims to analyze the impact of tax digitalization, focusing on artificial
intelligence (AI), machine learning and blockchain technologies, on enhancing tax …

Due to G-7 countries' commitment to sustaining United Nations Sustainable Development
Goal 8, which focuses on sustainable economic growth, there is a need to investigate the …

Predictability of legal decisions is usually considered a prerequisite for the rule of law,
following the maxim 'like cases should be treated alike'. Yet, this presupposes that the case …