The impact of digital technologies on the fight against tax evasion - a fundamental analysis

Abstract

Efficient and transparent tax systems are fundamental to the economic health of a nation. In this context, digitization becomes an essential tool to combat tax evasion, a phenomenon that negatively affects state revenues and economic equity. In this context, the aim of our research is to identify the impact that digital technologies have on the fight against tax evasion, through a fundamental research of the relevant literature on this topic and the legislation incident to tax evasion. Associated with this goal, we also set the following specific objectives: O1- clarification of the definition of tax evasion and its semantic dimensions through the prism of legal regulations and international doctrine; O2 - meta-analysis of relevant literature focused on the impact of digital technologies on the fight against tax evasion; O3 - identification of manifestations and forms of tax evasion in the new context of digitalized economies; O4 - evaluation of the impact and effects of tax evasion on sustainable economic development; O5 - identification of strategies and policies to combat tax evasion in the national and international context.The results of the qualitative study conducted revealed that by adopting modern technologies, tax administrations can more effectively detect and prevent tax evasion attempts, thus ensuring better tax collection and supporting sustainable economic development. The research can be useful for the state and tax regulators, who can undertake future strategies based on the expansion of digital technologies to combat tax evasion.