{"id":"https://openalex.org/W4415004029","doi":"https://doi.org/10.1109/acit65614.2025.11185459","title":"Impact of Digitalization on the Tax System: New Approaches to Digital Taxation and Reporting","display_name":"Impact of Digitalization on the Tax System: New Approaches to Digital Taxation and Reporting","publication_year":2025,"publication_date":"2025-09-17","ids":{"openalex":"https://openalex.org/W4415004029","doi":"https://doi.org/10.1109/acit65614.2025.11185459"},"language":"en","primary_location":{"id":"doi:10.1109/acit65614.2025.11185459","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acit65614.2025.11185459","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2025 15th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5002171507","display_name":"Tetyana Korolyuk","orcid":"https://orcid.org/0000-0002-8142-8310"},"institutions":[{"id":"https://openalex.org/I4210147056","display_name":"Ternopil Ivan Pului National Technical University","ror":"https://ror.org/045hmbf04","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210147056"]}],"countries":["UA"],"is_corresponding":true,"raw_author_name":"Tetyana Korolyuk","raw_affiliation_strings":["Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine"],"affiliations":[{"raw_affiliation_string":"Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine","institution_ids":["https://openalex.org/I4210147056"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084050667","display_name":"Serhii Spivak","orcid":"https://orcid.org/0000-0002-7160-2151"},"institutions":[{"id":"https://openalex.org/I4210147056","display_name":"Ternopil Ivan Pului National Technical University","ror":"https://ror.org/045hmbf04","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210147056"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Serhii Spivak","raw_affiliation_strings":["Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine"],"affiliations":[{"raw_affiliation_string":"Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine","institution_ids":["https://openalex.org/I4210147056"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5051685500","display_name":"Volodymyr Uhryn","orcid":null},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Volodymyr Uhryn","raw_affiliation_strings":["West Ukrainian National University,S. I. Yuriy Department of Finance,Ternopil,Ukraine"],"affiliations":[{"raw_affiliation_string":"West Ukrainian National University,S. I. Yuriy Department of Finance,Ternopil,Ukraine","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5044031668","display_name":"Andriy Kizyma","orcid":null},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Andriy Kizyma","raw_affiliation_strings":["West Ukrainian National University,S. Yuriy Department of Finance,Ternopil,Ukraine"],"affiliations":[{"raw_affiliation_string":"West Ukrainian National University,S. Yuriy Department of Finance,Ternopil,Ukraine","institution_ids":["https://openalex.org/I160977438"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5002171507"],"corresponding_institution_ids":["https://openalex.org/I4210147056"],"apc_list":null,"apc_paid":null,"fwci":17.4699,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.9875,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"420","last_page":"424"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14258","display_name":"Legal and Policy Issues","score":0.9523000121116638,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14258","display_name":"Legal and Policy Issues","score":0.9523000121116638,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12958","display_name":"Digital Economy and Transformation","score":0.90829998254776,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transparency","display_name":"Transparency (behavior)","score":0.6283000111579895},{"id":"https://openalex.org/keywords/analytics","display_name":"Analytics","score":0.4422000050544739},{"id":"https://openalex.org/keywords/shadow","display_name":"Shadow (psychology)","score":0.43790000677108765},{"id":"https://openalex.org/keywords/smart-card","display_name":"Smart card","score":0.4081999957561493},{"id":"https://openalex.org/keywords/big-data","display_name":"Big data","score":0.40470001101493835},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"Digital transformation","score":0.398499995470047},{"id":"https://openalex.org/keywords/service","display_name":"Service (business)","score":0.38089999556541443},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.32170000672340393}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.6283000111579895},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.49000000953674316},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4643000066280365},{"id":"https://openalex.org/C79158427","wikidata":"https://www.wikidata.org/wiki/Q485396","display_name":"Analytics","level":2,"score":0.4422000050544739},{"id":"https://openalex.org/C117797892","wikidata":"https://www.wikidata.org/wiki/Q286363","display_name":"Shadow (psychology)","level":2,"score":0.43790000677108765},{"id":"https://openalex.org/C110406131","wikidata":"https://www.wikidata.org/wiki/Q41349","display_name":"Smart card","level":2,"score":0.4081999957561493},{"id":"https://openalex.org/C75684735","wikidata":"https://www.wikidata.org/wiki/Q858810","display_name":"Big data","level":2,"score":0.40470001101493835},{"id":"https://openalex.org/C126082660","wikidata":"https://www.wikidata.org/wiki/Q4252370","display_name":"Digital transformation","level":2,"score":0.398499995470047},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.38089999556541443},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.35989999771118164},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3540000021457672},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.32170000672340393},{"id":"https://openalex.org/C116537","wikidata":"https://www.wikidata.org/wiki/Q2169973","display_name":"Service provider","level":3,"score":0.3131999969482422},{"id":"https://openalex.org/C203043789","wikidata":"https://www.wikidata.org/wiki/Q138461","display_name":"Digital economy","level":2,"score":0.2937000095844269},{"id":"https://openalex.org/C69360830","wikidata":"https://www.wikidata.org/wiki/Q1172237","display_name":"Data Protection Act 1998","level":2,"score":0.2922999858856201},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.2761000096797943},{"id":"https://openalex.org/C79974875","wikidata":"https://www.wikidata.org/wiki/Q483639","display_name":"Cloud computing","level":2,"score":0.2743000090122223},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.2732999920845032},{"id":"https://openalex.org/C46934059","wikidata":"https://www.wikidata.org/wiki/Q61515","display_name":"Outsourcing","level":2,"score":0.26409998536109924},{"id":"https://openalex.org/C10511746","wikidata":"https://www.wikidata.org/wiki/Q899388","display_name":"Data security","level":3,"score":0.26159998774528503},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.26019999384880066},{"id":"https://openalex.org/C2985272809","wikidata":"https://www.wikidata.org/wiki/Q211017","display_name":"Digital government","level":3,"score":0.26019999384880066},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.25699999928474426},{"id":"https://openalex.org/C77269340","wikidata":"https://www.wikidata.org/wiki/Q1893102","display_name":"Tax deduction","level":5,"score":0.2540000081062317}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/acit65614.2025.11185459","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acit65614.2025.11185459","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2025 15th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":10,"referenced_works":["https://openalex.org/W3012960640","https://openalex.org/W3037537285","https://openalex.org/W3134571943","https://openalex.org/W4226390733","https://openalex.org/W4321513518","https://openalex.org/W4367154693","https://openalex.org/W4388631905","https://openalex.org/W4389084826","https://openalex.org/W4389504614","https://openalex.org/W4399548542"],"related_works":[],"abstract_inverted_index":{"Digitalization":[0],"is":[1,128,178],"transforming":[2],"tax":[3,137,170,175],"systems":[4,19],"by":[5,17,38],"automating":[6],"routine":[7],"operations,":[8],"enhancing":[9],"data":[10,34,120],"accuracy,":[11],"and":[12,22,29,32,41,46,51,68,82,95,101,112,122,135,151,166,181,185],"reducing":[13],"administrative":[14,164],"costs,":[15,109],"exemplified":[16],"e-reporting":[18],"like":[20,118],"SAF-T":[21],"Ukraine\u2019s":[23],"e-Taxpayer":[24],"Cabinet,":[25],"which":[26],"boost":[27],"transparency":[28],"convenience.":[30],"AI":[31],"big":[33],"analytics":[35],"improve":[36],"compliance":[37],"detecting":[39],"anomalies":[40],"predicting":[42],"revenue,":[43],"while":[44],"blockchain":[45],"smart":[47,96],"contracts":[48,97],"enhance":[49],"security":[50],"transparency,":[52,162],"minimizing":[53],"fraud.":[54],"New":[55],"approaches":[56],"include":[57,160],"digital":[58,89,145],"service":[59],"taxes,":[60],"biometric":[61],"identification,":[62],"AI-driven":[63],"risk":[64],"control,":[65],"mobile":[66],"apps,":[67],"gamification":[69],"to":[70,173],"encourage":[71],"compliance.":[72],"The":[73],"proposed":[74],"conceptual":[75],"model":[76],"addresses":[77],"technological,":[78],"legal,":[79],"security,":[80],"organizational,":[81],"social":[83],"barriers":[84],"through":[85],"automated":[86],"platforms,":[87],"unified":[88],"ecosystems,":[90],"blockchain,":[91],"adaptive":[92],"electronic":[93],"taxation,":[94],"aimed":[98],"at":[99],"efficiency":[100],"transparency.":[102],"However,":[103],"challenges":[104],"such":[105],"as":[106],"high":[107],"implementation":[108],"cybersecurity":[110],"risks,":[111],"infrastructure":[113],"gaps":[114],"remain,":[115],"requiring":[116],"solutions":[117],"secure":[119],"protection":[121],"standardized":[123],"frameworks.":[124],"Overcoming":[125],"these":[126],"obstacles":[127],"essential":[129],"for":[130,155,183],"creating":[131],"a":[132,174],"modern,":[133],"efficient,":[134],"trusted":[136],"system":[138,176],"that":[139,177],"meets":[140],"the":[141,144,148],"needs":[142],"of":[143],"economy,":[146,150],"reduces":[147],"shadow":[149],"fosters":[152],"equitable":[153],"conditions":[154],"all":[156],"taxpayers.":[157],"Expected":[158],"outcomes":[159],"enhanced":[161],"reduced":[163],"burdens,":[165],"strengthened":[167],"trust":[168],"in":[169],"authorities,":[171],"leading":[172],"both":[179],"effective":[180],"accessible":[182],"citizens":[184],"businesses.":[186]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-03-07T16:01:11.037858","created_date":"2025-10-10T00:00:00"}
