Tax systems worldwide face far-reaching transformations through the implementation of digital technologies. A growing body of academic literature addresses these transformations and explores how digitalisation is affecting the operations and efficiency of revenue agencies, and taxpayer...

Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to bridge the gap between probabilistic statements...

Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an approach to bridge the gap between probabilistic...