A Comparative Study of Business-to-Government Information Sharing Arrangements for Tax Reporting

Rizky Amalia Kurnia, Dhata Praditya, Marijn Janssen

Research output: Chapter in Book/Conference proceedings/Edited volumeConference contributionScientificpeer-review

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Abstract

Having tax transparency is getting more important and enforced by more and more countries around the world. To deal with tax evasion, OECD has developed an Automatic Exchange of Information (AEOI) standard. The implementation of this standard differs among countries. In this study, we explore factors explaining the differences between two information sharing arrangements in implementing the AEOI standard. In both cases, the information sharing architecture and the accompanying governance arrangement are investigated. The findings of the exploratory study show that the differences are influenced by available IT capabilities, interoperability, trust among information sharing partners, power difference, inter-organizational relationship, and perceived benefits of implementing such arrangements. Ten propositions are derived explaining the differences which can be tested in further research.

Original languageEnglish
Title of host publicationICT Unbounded, Social Impact of Bright ICT Adoption - IFIP WG 8.6 International Conference on Transfer and Diffusion of IT, TDIT 2019, Proceedings
EditorsYogesh Dwivedi, Emmanuel Ayaburi, Richard Boateng, John Effah
PublisherSpringer
Pages154-169
Number of pages16
ISBN (Print)9783030206703
DOIs
Publication statusPublished - 2019
EventIFIP WG 8.6 International Conference on Transfer and Diffusion of IT, TDIT 2019 - Accra, Ghana
Duration: 21 Jun 201922 Jun 2019

Publication series

NameIFIP Advances in Information and Communication Technology
Volume558
ISSN (Print)1868-4238
ISSN (Electronic)1868-422X

Conference

ConferenceIFIP WG 8.6 International Conference on Transfer and Diffusion of IT, TDIT 2019
CountryGhana
CityAccra
Period21/06/1922/06/19

Keywords

  • AEOI
  • Business-to-government
  • E-government
  • Information sharing
  • Inter-organizational information sharing
  • Standardization
  • Tax report

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  • Cite this

    Kurnia, R. A., Praditya, D., & Janssen, M. (2019). A Comparative Study of Business-to-Government Information Sharing Arrangements for Tax Reporting. In Y. Dwivedi, E. Ayaburi, R. Boateng, & J. Effah (Eds.), ICT Unbounded, Social Impact of Bright ICT Adoption - IFIP WG 8.6 International Conference on Transfer and Diffusion of IT, TDIT 2019, Proceedings (pp. 154-169). (IFIP Advances in Information and Communication Technology; Vol. 558). Springer. https://doi.org/10.1007/978-3-030-20671-0_11