Concepedia

Tax Security

Tax Security is a foundational construct within Digital Tax Administration that encompasses the principles, mechanisms, and protocols designed to safeguard tax data, systems, and processes from unauthorized access, alteration, or disruption, ensuring the integrity, confidentiality, and availability of digital tax information.

30

Publications

1.1K

Citations

70

Authors

42

Institutions

Publications per year

2017–2026

22

Parents

Publications

30

Hierarchical design and enforcement of income tax policies

Isabel Fernández Sánchez, Joel Sobel · Journal of Public Economics · 1993 · 159 citations

, , +14

Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China

Jianjun Li, Xuan Wang, Wu Yaping · Economic Modelling · 2020 · 138 citations

, , +16

Use of artificial intelligence by tax administrations: An analysis regarding taxpayers’ rights in Latin American countries

Antonio Faúndez Ugalde, Rafael Mellado, Eduardo Aldunate-Lizana · Computer law & security review · 2020 · 85 citations

, , +17

Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)

Rida Belahouaoui, El Houssain Attak · Accounting Research Journal · 2024 · 59 citations

, , +17

Meta risk management and tax system integrity

John Braithwaite, Robert C. Williams · ANU Open Research (Australian National University) · 2001 · 55 citations · Full text

, , +14

1–5 of 30

Authors

70

  1. JS
    Joel Slemrod

    University of Michigan, United States

    2 publications · 37 citations

    2

    h-index

  2. LC
    Lifang Chen

    East China University of Science and Technology, China

    1 publications · 36 citations

    1

    h-index

  3. MC
    Margaret Cotton

    1 publications · 11 citations

    1

    h-index

  4. IF
    Isabel Fernández Sánchez

    Universidad Carlos III de Madrid, Spain

    1 publications · 159 citations

    1

    h-index

  5. AD
    Aadidevam Dhyani

    Uttaranchal University, India

    1 publications · 14 citations

    1

    h-index

1–5 of 70

Institutions

42

  1. University of Michigan

    Ann Arbor, United States

    3 h-index

    3 publications

    175 citations

  2. Asia Pacific University of Technology & Innovation

    Kuala Lumpur, Malaysia

    1 h-index

    1 publications

    14 citations

  3. Federal Ministry of Education, Science and Research

    Vienna, Austria

    1 h-index

    1 publications

    16 citations

  4. Afe Babalola University

    Ado-Ekiti, Nigeria

    1 h-index

    1 publications

    53 citations

  5. Johannes Kepler University of Linz

    Linz, Austria

    1 h-index

    1 publications

    16 citations

  6. World Bank Group

    Washington D.C., United States

    1 h-index

    1 publications

    42 citations

  7. North-West University

    Potchefstroom, South Africa

    1 h-index

    2 publications

    30 citations

  8. Institute of Economics

    Beijing, China

    1 h-index

    1 publications

    138 citations

1–8 of 42

Venues

  1. Path of Science

    1 publications · 19 citations

    1

    h-index

  2. Technical Notes and Manuals

    1 publications · 11 citations

    1

    h-index

  3. 1

    h-index

  4. Political Psychology

    1 publications · 14 citations

    1

    h-index

  5. Computer law & security review

    1 publications · 85 citations

    1

    h-index

1–5