Digital tax administration systems: A literature review in Scopus (2012-2022)

Cardenas-López J.J. · Revista Cientifica de Sistemas e Informatica (2023) · DOI: 10.51252/rcsi.v3i2.525

Resumen

The study analyzed the use of advanced technologies in fiscal and financial management in public institutions, with an emphasis on the implementation of technological tools and the associated challenges. Through a systematic review of 17 scientific articles indexed in Scopus (2012-2022), technologies such as Blockchain, Geographic Information Systems (GIS), Big Data, IoT and neural networks were identified, highlighting their impact on operational efficiency, tax collection and fraud detection. The results reveal that these technologies have improved process automation, decision-making and financial security, while the digitalization of customs and tax processes has optimized data collection and budgeting efficiency. However, challenges persist in terms of technical resources, system interoperability and data security. The success of the implementation of these technologies depends largely on the ability of institutions to modernize their existing systems and adapt to technological advances. In conclusion, emerging technologies offer a considerable opportunity to transform fiscal and financial management in the public sector, although challenges will need to continue to be addressed to maximize their potential impact.

Instituciones: Universidad César Vallejo