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September 10, 2025Journal of risk and financial managementOpen Access

Evaluating the Implementation of Information Technology Audit Systems Within Tax Administration: A Risk Governance Perspective for Enhancing Digital Fiscal Integrity

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Authors

MUMurat UmbetDADaulet AskarovKRKristina Rudžionienė

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Overview

Quantitative analysis demonstrates improved tax performance and governance in countries with advanced digital systems, suggesting critical governance implications.

Key Points

  • Digital maturity enhances tax performance, strengthening fiscal integrity through automated compliance and reduced bribery risks.
  • Countries with advanced IT audit frameworks like COBIT show higher tax revenues and lower corruption levels, indicating effective governance.
  • E-government development explains over 40% of the variance in tax performance, highlighting its importance in tax administration.
  • Cluster analysis reveals distinct groups based on IT adoption, underpinning the need for tailored strategies in tax governance.

Cite This Study

Umbet et al. (2025) studied this question.

synapsesocial.com/papers/68c1b18554b1d3bfb60e8348https://doi.org/10.3390/jrfm18080422
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