This paper incorporates corruption in the tax administration in a Mirrleesian model of optimal income taxation. In a multi-type setting with a discrete ability distribution, we show that the marginal tax structure can be designed to fully offset the incentives to evade taxes. The optimal marginal tax rates reflect two key determinants: the welfare weight the government attaches to each ability type, and how the private cost of tax evasion varies across the income distribution. We also extend the analysis by examining how public expenditures on tax enforcement can serve as a complementary instrument.

Reaching the last mile: Digitalization of tax administration and VAT compliance at the retail stage

Tax non-compliance remains a critical constraint to domestic revenue mobilization in Ghana, despite decades of tax reforms, modernization initiatives, and taxpayer education campaigns. To deepen the understanding of behavioural and institutional drivers of compliance, this study examines how tax-specific financial literacy and perceived tax fairness shape self-reported tax compliance behaviour, with trust in tax authorities serving as a key mediating mechanism. Drawing on the Theory of Planned Behaviour and the Slippery Slope Framework, the study employed Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse survey data from 1342 enterprises across micro, small, medium, and large-scale businesses in Ghana. The findings reveal that both tax-specific financial literacy and perceived tax fairness exert a significant positive effect on compliance, while trust in tax authorities partially mediates these relationships. This demonstrates that voluntary compliance is more effectively sustained when cognitive competence is complemented by perceptions of institutional legitimacy and fairness. The study makes a theoretical contribution by integrating cognitive and relational determinants of tax behaviour into a unified behavioural-institutional model tailored to developing economy contexts. Practically, it underscores the need for targeted tax literacy initiatives, transparent and equitable tax administration, and deliberate trust-building strategies to strengthen voluntary compliance and reduce reliance on coercive enforcement. The results provide actionable insights for revenue authorities and policymakers seeking to broaden Ghana's tax base through behavioural and institutional levers, and offer a replicable analytical framework for other Sub-Saharan African countries facing similar compliance challenges.

Against the backdrop of growing resource constraints and ecological degradation, green development has emerged as the core pathway for advancing sustainable economic transformation. Using data from Chinese A-share listed companies on the Shanghai and Shenzhen Stock Exchanges between 2010 and 2023, this study examines the impact and underlying mechanisms of the environmental fee-to-tax reform (EPFT) on corporate green governance performance (GGP). We find that EPFT significantly improves corporate GGP and this positive effect exhibits clear heterogeneity. It is stronger in non-resource-based cities while insignificant in resource-based cities, where stronger local environmental regulation can offset the policy's ineffectiveness. In terms of industry characteristics, the effect is significant in non-heavy-polluting and capital-intensive industries but insignificant in heavy-polluting and non-capital-intensive industries. For managerial characteristics, the effect is concentrated in firms led by executives with environmental education or work experience, particularly CEOs, while it is insignificant for those without such backgrounds. Mechanistically, EPFT enhances GGP by alleviating financing constraints, attracting green investors, and promoting green innovation. Furthermore, EPFT strengthens the spillover effects of GGP on corporate ESG performance and CSR fulfillment, and ultimately reduces carbon emission intensity by elevating GGP levels. These findings provide empirical support and actionable insights for optimizing the environmental tax system and advancing regional sustainable development.

E-tax return refers to the filing of income tax returns electronically through any online platform, often considered as quicker, efficient, and transparent alternative to paper-based manual filing. Drawing on this digitalization agenda of tax administration, this study uses a qualitative method of research and aims to explore the knowledge, attitude, and practice of taxpayers regarding the e-filing of tax returns in Bangladesh. Data for this study has been collected through 45 in-depth interviews with individual taxpayers and 5 key informant interviews with tax officials to explore their views on e-tax return practices in Bangladesh. The respondents of this study were purposively selected to capture socio-demographic diversity of the country. Later, the collected data were analyzed thematically following the Knowledge, Attitude, and Practice framework. The result shows that the knowledge level among the taxpayers regarding e-tax systems is incomplete and significantly lacks in procedural aspects. The attitude toward e-filing is also found as mixed and significantly depends on their respective perceptions regarding transparency and accountability. In practice, the technical complexities, digital skill gaps, and unfavorable system interface collectively results in creating a gap for the intermediaries to intervene, who often discourage independent filing at large, eliminating the true purpose of digital taxation itself indeed. Hereafter, this study concludes that the low e-filing of tax returns in Bangladesh is to several other barriers rather than technical barriers alone. Therefore, it is imperative that capacity-building and trust-based reforms should be introduced for enhancing user-centric service delivery mechanisms indeed.

The digital transformation of taxation through Coretax represents the government’s effort to improve efficiency and taxpayer compliance through a technology-based integrated system. However, this transition process also presents challenges in the form of taxpayers’ technical readiness and potential legal risks that could affect compliance levels, necessitating a review to support the optimization of government revenue. The objective of this study is to analyze the transition to Coretax and its impact on taxpayer compliance levels amidst stringent changes in tax laws. This study employs a normative legal method, specifically by examining relevant legal rules, principles, and doctrines to address issues related to the Coretax transition and taxpayer compliance. The results of this study indicate that the transition to Coretax has the potential to enhance taxpayer compliance through strengthened formal compliance and transparency in tax administration; however, its impact remains uneven, particularly for SMEs that still face limitations in technological access, digital literacy, and financial capacity. Amid tightening tax regulations, taxpayers’ technical unpreparedness may increase the risk of administrative or criminal sanctions, even though the issues that arise are more technical in nature than intentional. Therefore, it is necessary to strengthen the Coretax system, clarify the mechanisms for penalty relief, and enhance education, outreach, and technical assistance, accompanied by transparent and fair law enforcement to encourage voluntary compliance and optimize government revenue.

This study explores how digitalization has influenced direct and indirect tax collection in India. Over the past few years, the Government of India has introduced several digital initiatives such as GST, e-filing systems, and digital payment platforms to modernize the taxation system. These reforms have played a significant role in making tax administration more efficient, transparent, and accessible. The study is based on secondary data collected from government reports, official publications, and academic sources. The findings suggest that digitalization has helped reduce manual errors, curb tax evasion, widen the tax base, and enable real-time tracking of financial transactions. It has also simplified the tax filing process, making it quicker and more convenient for taxpayers. At the same time, certain challenges still remain. Issues like technical glitches, cybersecurity concerns, lack of digital literacy, and inadequate infrastructure can limit the full potential of digital systems. Overall, the study concludes that digitalization has brought a positive transformation in India’s taxation system and has supported economic growth. However, continued efforts in improving infrastructure, spreading awareness, and strengthening policies are necessary to make the system more effective. Keywords: Digitalization, GST, E-filing, Tax Compliance, Direct Tax, Indirect Tax, Revenue Collection, Transparency, India.

ABSTRACT Our paper explores the informative power of artificial brightness, derived from meteorological satellites, in determining land values at the city-level from 1997 to 2012 in the Philippines. To the best of our knowledge, this is the first study to do so, thereby, contributing to the literature and to the real estate development in the country. We construct innovative longitudinal data, which captures both the temporal and spatial effects of night-time lights (NTL) intensity on zonal values. Our fixed effects panel estimates support the findings in the existing literature with caveats. The relationship between NTL and land values is nuanced and heterogenous conditional on the level of brightness and the type of land. NTL has a quadratic concave-downward effect on residential land values while a linear positive effect on commercial zonal values. The results could be attributed to the diminishing returns to urbanization, which NTL intensity is proxying for, light pollution, and signal saturation. Our results highlight the relevance of incorporating remotely sensed earth observations into the country’s cadastral and land tax systems. This process has the potential to contribute to the sustainable development goals (SDGs) such as building resilient communities and infrastructures, and reducing inequality (SDGs 9, 10 and 11).

The purpose of this article is to investigate the historical development and contemporary features of the tax system in the People’s Republic of China. The paper examines key stages of fiscal reforms in China since 1978 and analyzes the structure of current state budget revenues, which are primarily formed by VAT and corporate income tax. The author concludes that China’s current tax policy primarily pursues several equally prioritized objectives— stimulating the development of new economic sectors while maintaining a socialist orientation, balanced growth, and active state intervention in the redistribution of public goods; the existing system continues to adapt to address regional inequalities and stimulate the economy, demonstrating a specific level of tax rates compared to other world regions, while exhibiting its characteristic challenges.

India maintains its position as the central hub which has driven cryptocurrency from its initial experimental phase into a global financial revolution. India leads the world in blockchain adoption because it has 119 million crypto users, which makes it the top country for blockchain adoption. The nation enforces a 30 percent flat tax on Virtual Digital Asset earnings. This does not allow taxpayers to reduce their tax burden through loss deductions while it also requires a 1 percent Tax Deducted at Source. The paper analyzes how India has developed its regulatory framework and studies the Finance Act 2022 tax system impacts, and Digital Rupee expansion, and Web3 startup network, and decentralized finance potential for financial inclusion in India. The study shows that India allows about 60 percent of cryptocurrency transactions to occur outside its borders because of its current regulatory system, which is based on information from RBI publications and government policy documents, and Supreme Court rulings, and IMF and FATF reports, and Chainalysis and CoinSwitch industry data, and financial journalism until early 2026. The paper demonstrates that India requires a single regulatory framework, which provides fairness and clarity, and future-oriented guidance to achieve its digital asset economy potential.

This study aims to analyze the Coretax information system in the digitalization of withholding tax evidence for final income tax on lease transactions and its linkage with PSAK 73 implementation in companies. The research focuses on the use of unified electronic withholding tax certificates (e-Bupot) through the Coretax system as part of Indonesia’s tax administration digital transformation. A qualitative descriptive approach is applied, using document observation, interviews, and a literature review. The research data are derived from a lease transaction between PT ABC Indonesia and PT QYP, including the lease agreement, invoice, electronic tax invoice, billing code, and unified e-Bupot. The data are analyzed by examining the digital tax reporting workflow, the accuracy of Final Income Tax Article 4 paragraph (2) calculations, and the conformity of lease accounting treatment with PSAK 73. The results indicate that the implementation of Coretax improves efficiency, accuracy, and traceability in lease tax reporting, while also supporting data consistency between tax reporting and financial reporting. Therefore, the integration of Coretax and PSAK 73 plays an important role in strengthening transparency, accountability, and good governance in digital tax administration at the corporate level.

This report discusses the mechanism for reporting and paying Income Tax Article 23 at PT Infinity General Consulting through the Coretax-based e-Bupot Unifikasi system. The four-month internship aims to provide hands-on experience in digital tax reporting. The mechanism for creating withholding slips consists of: logging into Coretax, entering the Taxpayer Identification Number (NPWP), accessing the dashboard menu, selecting the BPPU submenu, selecting the create e-bupot button, filling in the income tax and reference document fields, drafting the withholding slip, filling in the sign document field, and signing the withholding slip. Meanwhile, the creation of billing codes and reporting of unified Income Tax Return Article 23 consists of: accessing the SPT menu, selecting the SPT submenu, the create SPT concept button, the type of SPT reporting, the SPT reporting period, the type of SPT, information on the newly created SPT, filling in the SPT, the SPT concept signature column, the payment billing code, and the SPT status. The use of this system has proven to increase efficiency, accuracy, and transparency, as well as minimize data input errors. Overall, the implementation of Coretax and e-Bupot Unifikasi is an important step in the modernization of tax administration in the digital era. This report is expected to serve as a reference for other agencies and companies in optimizing the use of information technology to support effectiveness, efficiency, and tax compliance in the era of digitalization.

The increasing integration of Artificial Intelligence (AI) in taxation systems is reshaping compliance behaviour and sustainability practices within the construction sector, particularly among design professionals. Yet, little research has examined the behavioural response of interior designers towards AI-based taxation systems and the impact of these responses on sustainability practices in emerging economies. The present research examines interior designers' behavioural responses to AI-based taxation systems and how it affects sustainability in the construction industry. This study used a quantitative approach, with a questionnaire survey of interior designers in an emerging economy's construction and design industry. Structural Equation Modelling (SEM) was used to analyse the data through SmartPLS software to examine the associations between constructs of AI adoption behaviour, perceived usefulness and perceived ease of use, tax compliance behaviour and sustainability orientation. The results demonstrate that AI adoption positively affects tax compliance behaviour among interior designers. In addition, perceived ease of use and perceived usefulness enhance the positive behavioural responses to AI-based taxation systems. The findings also suggest that enhanced tax compliance behaviour has a positive impact on sustainability in construction projects, such as effective resource management and eco-friendly design. The results confirm the importance of behavioural acceptance of AI-based taxation systems in achieving sustainable construction. Furthermore, the mediating effect of compliance behaviour indicates the need for user-friendly AI tax systems in developing economies. Overall, the study highlights the importance of increasing the perceived usefulness and ease of use of AI among interior designers to achieve better tax compliance and sustainability. Governments and regulators need to prioritise the development of transparent and easy-to-use digital tax systems for sustainable construction.

The Idumean corpus of Aramaic ostraca sheds light on the structured administrative and fiscal system in the region. This publication raised the possibility of the presence of the terms qaštu (“bow-fields”) and, albeit conjecturally, “horse-estates,” which would offer the first concrete evidence of these land-management practices within the fiscal framework of the Idumean region. These findings resonate with other key terms already mentioned by scholars, such as iškaru and references to tax collectors, which underscore the Persian institutional system of taxation, labor organization, workforce allocation, and resource management. The fiscal vocabulary and classifications of landholding revealed in these texts display parallels with Babylonian, Persepolitan, and Egyptian models, while simultaneously reflecting local adaptations. The ostraca thus demonstrate that Idumea was an integrated part of a hybrid imperial structure that linked local agricultural communities to the broader Persian administration.

Purpose Construction enterprises often struggle to reduce costs proportionally when project revenues decline, a problem that undermines resource efficiency and financial resilience. This study investigates whether digital regulatory systems can help construction firms achieve more flexible cost management during revenue fluctuations. Design/methodology/approach We analyze 4,247 firm-year observations drawn from 463 A-share listed construction companies on Shanghai and Shenzhen Stock Exchanges between 2008 and 2018, using the phased rollout of a digital tax monitoring system across provinces as a natural experiment. Cost adjustment patterns are measured by comparing quarterly cost and revenue changes over rolling multi-year windows, applying difference-in-differences estimation to isolate the system's independent effect. Robustness is verified through parallel trends testing, placebo tests, propensity score matching and instrumental variable estimation. Findings Digital monitoring substantially improves cost flexibility in construction enterprises. The system operates through two channels: it tightens cash flow discipline, prompting managers to trim unnecessary costs during downturns and it increases transparency in cost reporting, reducing opportunities for maintaining inefficient spending. These improvements are particularly pronounced for firms facing financing difficulties and for privately owned construction companies. Originality/value While previous research has explored how firms’ own digital investments affect operations, this study reveals that external digital governance, through regulatory technology, independently reshapes cost management behavior in construction. By focusing on Asia's largest construction market, we provide practical evidence on how policy-driven digitalization can enhance project cost control and cost adjustment responsiveness.

Purpose:This study examines the magnitude and determinants of Input Tax Credit (ITC) refund delays under India’s Goods and Services Tax (GST) regime and analyses their impact on the working capital dynamics of manufacturing Small and Medium Enterprises (SMEs) in Bengaluru’s major industrial clusters. Design:A mixed-methods approach was adopted using primary survey data from 328 manufacturing SMEs across Peenya Industrial Estate, Electronic City Phase II, Bommanahalli–Hebbagodi manufacturing belt and Doddaballapur Industrial Area. The study combines structured questionnaires and qualitative interviews and applies panel-corrected ordinary least squares (OLS), instrumental variable two-stage least squares (IV-2SLS), quantile regression and bootstrapped mediation analysis to evaluate the relationship between ITC delays and firm-level financial outcomes. Findings:Blocked ITC accounts for an average of 21.4% of total current assets among sampled SMEs, extending the cash conversion cycle by about 38 days (p < 0.001). Micro-enterprises experience higher blockage ratios (25.8%), while export-oriented garment and electronics firms face additional delays due to zero-rated supply refund processes. ITC delays significantly increase reliance on informal finance (3.44 percentage points per month of delay) and reduce capital expenditure by 0.41 percentage points per month, with informal credit substitution partially mediating the investment decline. Research limitations/implications: The study is limited to manufacturing SMEs within selected Bengaluru clusters; however, the findings contribute to the literature on tax administration efficiency and SME finance in emerging economies. Practical implications: Strengthening refund timelines, digital compliance infrastructure and ITC guarantee mechanisms can reduce working capital constraints faced by SMEs. Originality:The study provides firm-level empirical evidence linking ITC refund delays to working capital stress, financing behaviour and investment decisions among manufacturing SMEs under India’s GST framework.

Digital tax administration and conglomerates capital structure adjustment driven by tax planning

Tax policy, energy efficiency, and sustainable growth: empirical evidence from China

Heterogeneous disability shocks and the dynamics of income, employment, and partial insurance.

The digitalization of tax administration has become a strategic agenda in modern fiscal governance reform. Indonesia addressed this challenge through the launch of the Core Tax Administration System (Coretax) in January 2025, integrating 21 tax administration modules into a single digital platform with an investment of IDR 1.2 trillion. Coretax is positioned as a primary instrument of fiscal bureaucratic reform within the Directorate General of Taxes. However, its implementation has encountered significant challenges, including technical disruptions, low user adoption, limited digital literacy, and stakeholder resistance. These issues reveal a gap between policy design and the practical realities of digital tax reform. This study aims to analyze the implementation of Coretax as an instrument of fiscal bureaucratic reform through the lens of Digital Era Governance (DEG), focusing on its three pillars: reintegration, needs-based holism, and digitization change. The study employs a systematic literature review with content analysis, drawing on national academic journals, tax regulations, and official reports from the Directorate General of Taxes. The analytical framework is grounded in Digital Era Governance, supported by New Public Management and Good Governance perspectives. The findings indicate that Coretax has achieved progress in system reintegration but continues to face deficits in service holism and comprehensive digital transformation. Optimizing Coretax requires strengthened change management, enhanced organizational capacity, and strategies to build public trust and fiscal legitimacy. This study contributes conceptually to the development of Digital Era Governance theory in the context of tax administration in developing countries while offering strategic recommendations for digital-based fiscal bureaucratic reform.