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The Role of E-Government in Mitigating Tax Evasion Through Behavioral Profiling of Non-Compliant Taxpayers
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Author(s): Muhammad Younus (Universitas Muhammadiyah Yogyakarta, Pakistan), Halimah Abdul Manaf (Universiti Utara Malaysia, Malaysia), Achmad Nurmandi (Universitas Muhammadiyah Yogyakarta, Indonesia), Dyah Mutiarin (Universitas Muhammadiyah Yogyakarta, Indonesia), Imron Sohsan (Khon Kaen University, Thailand), Abdul Rehman (Pakistan Air Force College, Pakistan), Muliany Rosa (Tourism Department Makassar, Indonesia)and Rashid Minhas (Virtual University, Pakistan)
Copyright: 2025
Pages: 34
Source title:
Modeling and Profiling Taxpayer Behavior and Compliance
Source Author(s)/Editor(s): Bouchra Alj (Faculty of Legal, Economic, and Social Sciences of Mohammedia, Hassan II University, Casablanca, Morocco), Lhoussaine Alla (Sidi Mohamed Ben Abdellah University, Morocco)and Badr Bentalha (Sidi Mohamed Ben Abdellah University, Morocco)
DOI: 10.4018/979-8-3373-0422-9.ch012
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Abstract
Tax evasion poses significant challenges to governments, undermining revenue collection and trust in public institutions. E-Government platforms, leveraging advanced digital tools and data analytics, offer a promising solution to address this issue by enabling efficient monitoring and profiling of taxpayer behavior. This study explores the role of E-Government systems in mitigating tax evasion through the behavioral profiling of non-compliant taxpayers. By integrating machine learning algorithms and anomaly detection techniques, the research identifies patterns of non-compliance and develops predictive models for early detection of evasion risks. Furthermore, the study examines the psychological and socio-economic factors influencing taxpayer behavior, emphasizing the role of trust, transparency, and system usability in fostering voluntary compliance. The findings underscore the importance of data-driven policy interventions and ethical considerations in behavioral profiling, offering a robust framework for enhancing tax compliance and promoting fiscal transparency.
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