DISRUPTIVE TECHNOLOGIES FOR TAX REVENUE SUSTAINABILITY AND ACCOUNTABILITY
Abstract
The rapid evolution of disruptive technologies presents both opportunities and challenges for tax revenue
systems globally. This paper explores how blockchain, artificial intelligence, big data analytics, and digital
platforms can enhance tax revenue sustainability and accountability. Through a meta-analysis of recent
studies, this paper identifies key themes and findings that illustrate the potential of these technologies to
streamline tax processes, improve compliance, and foster greater transparency. The implications for
policymakers and tax authorities are discussed. As the world grapples with increasing demands for
transparency in governance and the efficient management of public funds, the role of disruptive
technologies becomes increasingly vital.
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Published in Journal of Finance, Governance & Strategic Studies
ISSN: 2714-2573
This article appears in our peer-reviewed academic journal
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