Digitalization on Taxation to Increasing the Tax Base of the Digital Economy

Abstract

The study's focus is on digital economy dynamics in the Philippines and the tax agency's policies addressing this trend. The study utilizes a systematic literature review approach, applying strict inclusion criteria and Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) guidelines. Data is collected from international research databases, focusing on digital taxation and e-government.

The study explores the context of digital taxation, including political, international, and national influences. It delves into stakeholders' identification, motivation, and equity, presenting various perspectives. The study identifies themes influencing digital taxation success, categorizing them into Context, Stakeholders, Technology, and Demonstrated Results.

The digital economy is integral to global economics, requiring policymakers to adapt. Fair taxation of the digital economy is possible through international cooperation. Engagement with large players and stakeholder awareness is essential. Tax policy issues need addressing, emphasizing global solutions. As for Recommendations, there is a need for further research avenues, including exploring taxpayers' views on legislation affecting e-tax services, standardizing models for technology acceptance, and incorporating demographic factors in adoption models. In addition, future studies should delve into disruptive technologies like Chatbots and blockchain, mobile technology applications, and the impact of e-tax services on government corruption control. Research should focus on exploring the effectiveness of digital tax administration frameworks, resolving conflicts in the ecosystem, and integrating established tax compliance theories into digital taxation studies. The study proposes an integrated digital taxation administration framework, addressing a significant gap in the existing literature. It emphasizes the interconnectedness of themes within the framework and recommends incorporating well-established tax compliance theories in future research.

This research provides valuable insights into digital taxation's multifaceted aspects, offering a comprehensive understanding of the challenges and potential solutions in the rapidly evolving landscape of the digital economy.