Digitalization of tax administration communication under the effect of global megatrends of the digital age

Abstract

Research background: Digitalization of tax administration communication means the creation of paperless communication between the tax subject and the tax administration. Artificial intelligence technology creates new digital communication channels and contribute to more efficient paperless tax administration. The global trend of the digital age are digital assistants, chatbots, voicebots, respectively process automation. The growing investments in new information technologies is mainly due to the simplification of tax registration and payment, an automation of data analysis and the improvement of communication between tax subjects and tax administrations. Purpose of the article: The aim of the article is to evaluate the impact of global megatrends of the digital age, specifically the automation of processes on changes in the communication channels of tax administration. Methods: As a research method, it is used a mix of methods combining quantitative and qualitative analysis. Specifically, the analysis of the development and current state of digital communication strategies implemented within OECD countries, comparison of digital communication methods in Slovakia and the OECD and analysis of the use artificial intelligence as a new information technology in the tax administration communication environment. Findings & Value added: The main findings have allowed us to highlight the global trends in terms of automation as well as new practical directions of using digital interaction in real time. The recommendation for Slovakia is the transformation to new digital technologies in communication in the tax administration, it is investing in modern technologies, especially artificial intelligence, and at the same time challenging the development of digital skills of tax administration employees in this area.