Concepedia

Digital Reporting Systems

Digital Reporting Systems is a technological infrastructure that enables tax authorities to collect, process, and analyze value-added tax data in real time or near-real time through standardized digital formats and automated transmission protocols, distinguishing it from traditional reporting methods by its integration with digital accounting systems and its capacity for continuous transaction-level monitoring.

79

Publications

3K

Citations

212

Authors

137

Institutions

Publications per year

2017–2026

45

Variants

Digital Tax Reporting Systems

Parents

Publications

79

The adoption of electronic tax filing systems: an empirical study

Yi‐Shun Wang · Government Information Quarterly · 2003 · 286 citations

, , +12

The production and use of semantically rich accounting reports on the Internet: XML and XBRL

Roger Debreceny, Glen L. Gray · International Journal of Accounting Information Systems · 2001 · 263 citations

, , +12

The impact of Information Technology (IT) on modern accounting systems

Maziyar Ghasemi, Vahid Shafeiepour, Mohammad Aslani et al. · Procedia - Social and Behavioral Sciences · 2011 · 176 citations · Full text

, , +14

Digital reporting in Eastern Europe: An empirical study

Enrique Bonsón Ponte, Tomás Escobar Rodríguez · International Journal of Accounting Information Systems · 2006 · 162 citations

, , +12

Cultural contexts and governmental digital reporting

Manuel Pedro Rodríguez Bolívar, María del Carmen Caba Pérez, Antonio Manuel López Hernández · International Review of Administrative Sciences · 2006 · 97 citations

, , +15

1–5 of 79

Authors

212

  1. IT
    Indrit Troshani

    The University of Adelaide, Australia

    3 publications · 180 citations

    3

    h-index

  2. JL
    Joanne Locke

    University of Waikato, New Zealand

    3 publications · 135 citations

    3

    h-index

  3. EB
    Enrique Bonsón Ponte

    Universidad de Huelva, Spain

    2 publications · 175 citations

    2

    h-index

  4. RP
    Robert Pinsker

    Florida Atlantic University, United States

    2 publications · 99 citations

    2

    h-index

  5. NR
    N. Rowbottom

    University of Birmingham, United Kingdom

    2 publications · 96 citations

    2

    h-index

1–5 of 212

Institutions

137

  1. University of Birmingham

    Birmingham, United Kingdom

    3 h-index

    5 publications

    252 citations

  2. The University of Adelaide

    Adelaide, Australia

    3 h-index

    5 publications

    252 citations

  3. Universidad de Huelva

    Huelva, Spain

    2 h-index

    3 publications

    337 citations

  4. Sapienza University of Rome

    Rome, Italy

    2 h-index

    6 publications

    102 citations

  5. The Open University

    Milton Keynes, United Kingdom

    2 h-index

    2 publications

    96 citations

  6. Harvard University

    Cambridge, United States

    2 h-index

    3 publications

    91 citations

  7. Islamic Azad University, Tehran

    Tehran, Iran

    1 h-index

    4 publications

    704 citations

  8. King Faisal University

    Hofuf, Saudi Arabia

    1 h-index

    5 publications

    450 citations

1–8 of 137

Venues

  1. 4

    h-index

  2. Accounting Analysis Auditing

    3 publications · 48 citations

    3

    h-index

  3. Journal of accountancy online/Journal of accountancy

    JofA · 3 publications · 47 citations

    3

    h-index

  4. SSRN Electronic Journal

    Repository · 2 publications · 62 citations

    2

    h-index

  5. 2

    h-index

1–5