Tax Audit in the Digital Age: A Systematic Review of The Literature

Abstract

OBJECTIVE: This study endeavors to comprehensively examine the existing body of the recent literature concerning audit and taxation within the context of emerging technologies while also delineating a potential path for future research.

METHOD: Employing a systematic literature approach, this investigation blends bibliometric and content analysis techniques to scrutinize a dataset consisting of 121 pertinent articles published in English within Scopus-indexed journals over the past 13 years.  And to analyze the research data, we utilized tools such as NVIVO 14, VOSviewer, and Microsoft Excel to obtain our results.

RESULTS: Our quantitative findings reveal the United States as the foremost contributor and most frequently cited source globally. Furthermore, our analysis indicates that digital technologies, have been the focus of increased interest among scholars in the field of accounting since 2014. CONCLUSION: Qualitative insights suggest that the adoption of advanced technologies presents promising opportunities to curtail tax evasion risk and augment the efficiency of auditors. This research adds to the comprehension of the transformative impacts of digital technologies on tax auditing, showcasing their capability in simplifying administrative processes.