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D. Chavda

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Review Open access Aug 2026

Digitalisation, Artificial Intelligence, and Corporate Tax Compliance in Emerging Economies: The Moderating Roles of Institutional Quality and Taxpayer Trust

Tax compliance remains a major challenge in emerging economies due to institutional weaknesses, limited administrative capacity, and low taxpayer trust. This study examines how the digitalisation of tax administration and the adoption of artificial intelligence (AI) tools influence corporate tax compliance behaviour. D...

H. Suva, D. Chavda · 0 citations

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