Emerging Digital Technologies to Improve Tax Compliance and Administration Efficiency: A Systematic Literature Review

This paper examines the literature on new technology in taxation by exploring the use of electronic invoicing and the prefilling of returns. The present review followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. The methodology employed is in phases, including protocol development, inclusion and exclusion criteria, and a literature search from the databases. According to the results, electronic invoicing and prefilling of returns play a pivotal role in reducing the costs of tax compliance and administration. Results show that lowering tax administration and compliance expenses can reduce financial stress, meet the needs of firms in the development process, and improve tax administration efficiency. In addition, through prefilling systems, governments and organisations worldwide can simplify and track taxation more easily, thus increasing efficiency.