{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,18]],"date-time":"2025-12-18T21:10:51Z","timestamp":1766092251454,"version":"3.48.0"},"reference-count":103,"publisher":"Association for Computing Machinery (ACM)","issue":"4","content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":["Digit. Gov.: Res. Pract."],"published-print":{"date-parts":[[2025,12,31]]},"abstract":"<jats:p>This study explores the emerging roles of global tax advisory firms in the digital transformation of tax administration (DTA)\u2014a rapidly evolving frontier of digital government where the influence of external actors remains underexamined. As national governments increasingly turn to firms like the Big Four to modernize tax systems, the diverse modes through which these actors engage have yet to be conceptually mapped or empirically explored in depth. Using a qualitative, exploratory research design, we analyze five expert interviews, more than fifty policy documents, and digital archival materials to identify five provisional mechanisms of influence: strategic positioning, reform brokerage, platform standardization, knowledge translation, and soft power accumulation. Drawing on multiple theoretical perspectives\u2014including transaction cost economics, public choice theory, the resource-based view of the firm, and New Public Governance\u2014we find that tax advisory firms operate not only as service vendors but as embedded reform actors who shape policy content, mediate stakeholder agendas, and contribute to the institutionalization of reform logic across diverse governance contexts. These findings offer early empirical insight into how state authority is co-produced in digital reforms and raise questions about capacity, consultant dependency, and accountability in consultant-led governance arrangements.<\/jats:p>","DOI":"10.1145\/3778034","type":"journal-article","created":{"date-parts":[[2025,11,22]],"date-time":"2025-11-22T11:36:20Z","timestamp":1763811380000},"page":"1-25","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":0,"title":["Understanding the Roles Tax Advisory Professionals Play in the Digitalization of Tax Administration: Mechanisms of Influence in Global Reform Contexts"],"prefix":"10.1145","volume":"6","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-5933-7175","authenticated-orcid":false,"given":"Yaerin","family":"Park","sequence":"first","affiliation":[{"name":"Hainan University-Arizona State University Joint International College (HAIC), Hainan University","place":["Haikou, China"]}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-5263-7033","authenticated-orcid":false,"given":"Melissa F.","family":"McShea","sequence":"additional","affiliation":[{"name":"Department of Public Management, John Jay College of Criminal Justice, City University of New York","place":["New York, United States"]}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"320","published-online":{"date-parts":[[2025,12,18]]},"reference":[{"volume-title":"The Role of Tax in Achieving the SDGs","year":"2021","key":"e_1_3_1_2_2","unstructured":"United Nations Conference on Trade and Development (UNCTAD). 2021. The Role of Tax in Achieving the SDGs. UNCTAD Policy Brief."},{"key":"e_1_3_1_3_2","volume-title":"Strengthening Domestic Resource Mobilization: Moving from Theory to Practice in Low- and Middle-income Countries","author":"Junquera-Varela R.","year":"2019","unstructured":"R. Junquera-Varela, M. Verhoeven, and G. P. Shukla. 2019. Strengthening Domestic Resource Mobilization: Moving from Theory to Practice in Low- and Middle-income Countries. World Bank."},{"volume-title":"Tax Administration 2021: Comparative Information on OECD and Other Advanced and Emerging Economies","year":"2021","key":"e_1_3_1_4_2","unstructured":"Organisation for Economic Co-operation and Development (OECD). 2021. Tax Administration 2021: Comparative Information on OECD and Other Advanced and Emerging Economies. OECD Publishing, Paris."},{"key":"e_1_3_1_5_2","doi-asserted-by":"publisher","DOI":"10.1017\/S0022278X08003637"},{"key":"e_1_3_1_6_2","volume-title":"Innovations in Tax Compliance: Conceptual Framework","author":"Prichard W.","year":"2018","unstructured":"W. Prichard, A. Custers, R. Dom, S. Davenport, and M. Roscitt. 2018. Innovations in Tax Compliance: Conceptual Framework. World Bank."},{"key":"e_1_3_1_7_2","doi-asserted-by":"publisher","DOI":"10.17310\/ntj.2008.4S.02"},{"key":"e_1_3_1_8_2","doi-asserted-by":"publisher","DOI":"10.5089\/9781455296736.001"},{"key":"e_1_3_1_9_2","unstructured":"World Bank. 2016. Digital Dividends: World Development Report 2016. Retrieved November 9 2025 from https:\/\/www.worldbank.org\/en\/publication\/wdr2016"},{"key":"e_1_3_1_10_2","unstructured":"International Monetary Fund. 2023. Global Public Finance Partnership --Program Document. Washington DC: IMF. Retrieved November 9 2025 from https:\/\/www.imf.org\/-\/media\/files\/capacity-developement\/partners\/gpfp-program.pdf"},{"issue":"3","key":"e_1_3_1_11_2","first-page":"441","article-title":"Professional services firms in global tax politics","volume":"26","author":"Christensen R. C.","year":"2021","unstructured":"R. C. Christensen, L. Seabrooke, and D. Wigan. 2021. Professional services firms in global tax politics. New Political Economy 26, 3 (2021), 441\u2013445.","journal-title":"New Political Economy"},{"key":"e_1_3_1_12_2","doi-asserted-by":"publisher","DOI":"10.1080\/09692290.2016.1268189"},{"key":"e_1_3_1_13_2","doi-asserted-by":"publisher","DOI":"10.1002\/jid.3355"},{"issue":"2152","key":"e_1_3_1_14_2","first-page":"20180396","article-title":"Rethinking public policy in the era of digital government: From digital competence to digital advantage","volume":"377","author":"Margetts H.","year":"2019","unstructured":"H. Margetts and C. Dorobantu. 2019. Rethinking public policy in the era of digital government: From digital competence to digital advantage. Philosophical Transactions of the Royal Society A 377, 2152 (2019), 20180396.","journal-title":"Philosophical Transactions of the Royal Society A"},{"issue":"1","key":"e_1_3_1_15_2","first-page":"101984","article-title":"Public administration meets digital transformation: Impacts on public sector institutions and frameworks","volume":"38","author":"Wirtz B. W.","year":"2021","unstructured":"B. W. Wirtz, J. C. Weyerer, and C. Geyer. 2021. Public administration meets digital transformation: Impacts on public sector institutions and frameworks. Government Information Quarterly 38, 1 (2021), 101984.","journal-title":"Government Information Quarterly"},{"key":"e_1_3_1_16_2","first-page":"69","volume-title":"Proceedings of the 15thAnnual International Conference on Digital Government Research","author":"Scholl H. J.","year":"2014","unstructured":"H. J. Scholl and M. C. Scholl. 2014. Smart governance: A roadmap for research and practice. In Proceedings of the 15thAnnual International Conference on Digital Government Research. 69\u201378."},{"issue":"3","key":"e_1_3_1_17_2","first-page":"317","article-title":"Performing the state: Digital taxation and the legitimation of authority","volume":"25","author":"Henman P.","year":"2020","unstructured":"P. Henman. 2020. Performing the state: Digital taxation and the legitimation of authority. Information Polity 25, 3 (2020), 317\u2013352.","journal-title":"Information Polity"},{"key":"e_1_3_1_18_2","volume-title":"The Big Con: How the Consulting Industry Weakens Our Businesses, Infantilizes our Governments and Warps Our Economies","author":"Mazzucato M.","year":"2023","unstructured":"M. Mazzucato and R. Collington. 2023. The Big Con: How the Consulting Industry Weakens Our Businesses, Infantilizes our Governments and Warps Our Economies. Allen Lane, New York, NY."},{"key":"e_1_3_1_19_2","doi-asserted-by":"publisher","DOI":"10.1111\/gove.12369"},{"key":"e_1_3_1_20_2","doi-asserted-by":"publisher","DOI":"10.1596\/37629"},{"key":"e_1_3_1_21_2","doi-asserted-by":"publisher","unstructured":"M. Modami. 2025. The AI trap in global tax systems: How algorithmic decision-making threatens fairness and transparency? SSRN Working Paper No. 5217926. DOI:10.2139\/ssrn.5217926","DOI":"10.2139\/ssrn.5217926"},{"key":"e_1_3_1_22_2","first-page":"1","volume-title":"Media and Governance: Exploring the Role of News Media in Complex Systems of Governance","author":"Schillemans T.","year":"2019","unstructured":"T. Schillemans and J. Pierre. 2019. Entangling and disentangling governance and the media. In Media and Governance: Exploring the Role of News Media in Complex Systems of Governance. T. Schillemans and J. Pierre (Eds.), Policy Press, Bristol, UK, 1\u201312."},{"key":"e_1_3_1_23_2","doi-asserted-by":"publisher","DOI":"10.30636\/jbpa.11.15"},{"key":"e_1_3_1_24_2","doi-asserted-by":"publisher","DOI":"10.1093\/acprof:oso\/9780199296194.001.0001"},{"key":"e_1_3_1_25_2","doi-asserted-by":"publisher","DOI":"10.2979\/eservicej.8.2.3"},{"key":"e_1_3_1_26_2","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2019.06.002"},{"key":"e_1_3_1_27_2","doi-asserted-by":"crossref","unstructured":"E. Dabla-Norris R. de Mooij A. Hodge J. Loeprick D. Pradini A. Shah S. Beer S. Davidovic A. Modi and F. Qi. 2021. Digitalization and Taxation in Asia. International Monetary Fund. Departmental Paper DP\/2021\/017.","DOI":"10.5089\/9781513577425.087"},{"volume-title":"Digitalization of Tax Administrations in Africa: Policy Brief","year":"2022","key":"e_1_3_1_28_2","unstructured":"African Tax Administration Forum (ATAF). 2022. Digitalization of Tax Administrations in Africa: Policy Brief. Pretoria, South Africa."},{"key":"e_1_3_1_29_2","doi-asserted-by":"crossref","unstructured":"G. Reyes-Tagle C. Dimitropoulou and C. C. Rodr\u00edguez Pe\u00f1a. 2023. Digitalization of Tax Administration in Latin America and the Caribbean: Best-Practice Framework for Improving E-Services to Taxpayers (IDB Monograph No. 1153). Inter-American Development Bank.","DOI":"10.18235\/0005260"},{"key":"e_1_3_1_30_2","unstructured":"OECD. 2020. Tax Administration 3.0: The Digital Transformation of Tax Administration OECD Paris. http:\/\/www.oecd.org\/tax\/forum-on-tax-administration\/publications-and-products\/tax-administration-3-0-the-digital-transformation-of-tax-administration.htm"},{"key":"e_1_3_1_31_2","doi-asserted-by":"publisher","DOI":"10.1787\/e67e7885-en"},{"volume-title":"Enhancing Government Effectiveness and Transparency: The Fight Against Corruption","year":"2020","key":"e_1_3_1_32_2","unstructured":"World Bank. 2020. Enhancing Government Effectiveness and Transparency: The Fight Against Corruption. World Bank Publications, Washington, DC."},{"key":"e_1_3_1_33_2","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2016.02.003"},{"issue":"3","key":"e_1_3_1_34_2","first-page":"778","article-title":"Professional action in global economic governance","volume":"29","author":"Christensen J. E.","year":"2022","unstructured":"J. E. Christensen and L. Seabrooke. 2022. Professional action in global economic governance. Review of International Political Economy 29, 3 (2022), 778\u2013802.","journal-title":"Review of International Political Economy"},{"volume-title":"Tax Administration 2022: Comparative Information on OECD and Other Advanced and Emerging Economies","year":"2022","key":"e_1_3_1_35_2","unstructured":"Organisation for Economic Co-operation and Development (OECD). 2022. Tax Administration 2022: Comparative Information on OECD and Other Advanced and Emerging Economies. OECD Publishing"},{"key":"e_1_3_1_36_2","doi-asserted-by":"publisher","DOI":"10.2139\/ssrn.2408605"},{"volume-title":"Dealing Effectively with the Challenges of Transfer Pricing","year":"2012","key":"e_1_3_1_37_2","unstructured":"OECD. 2012. Dealing Effectively with the Challenges of Transfer Pricing. OECD Publishing, Paris."},{"volume-title":"Global Tax Program: Fiscal Year 2023 Annual Report","year":"2023","key":"e_1_3_1_38_2","unstructured":"World Bank. 2023. Global Tax Program: Fiscal Year 2023 Annual Report. World Bank, Washington, DC."},{"key":"e_1_3_1_39_2","doi-asserted-by":"publisher","DOI":"10.1016\/j.accfor.2014.10.004"},{"key":"e_1_3_1_40_2","doi-asserted-by":"publisher","DOI":"10.1257\/jep.28.4.121"},{"volume-title":"Accounting for Influence: How the Big Four Are Embedded in EU Policy-making on Tax Avoidance","year":"2018","key":"e_1_3_1_41_2","unstructured":"Corporate Europe Observatory. 2018. Accounting for Influence: How the Big Four Are Embedded in EU Policy-making on Tax Avoidance. Corporate Europe Observatory, Brussels."},{"issue":"2","key":"e_1_3_1_42_2","first-page":"227","article-title":"The Big Four and global tax governance: Accounting firms as rule intermediaries","volume":"12","author":"Elbra A.","year":"2023","unstructured":"A. Elbra, J. Mikler, and H. Murphy-Gregory. 2023. The Big Four and global tax governance: Accounting firms as rule intermediaries. Global Policy 12, 2 (2023), 227\u2013238.","journal-title":"Global Policy"},{"key":"e_1_3_1_43_2","doi-asserted-by":"publisher","DOI":"10.5555\/526814"},{"key":"e_1_3_1_44_2","doi-asserted-by":"publisher","DOI":"10.1086\/228311"},{"issue":"2","key":"e_1_3_1_45_2","first-page":"233","article-title":"Agents of accountability or actors of influence? The contested agency of public consultants in policy processes","volume":"81","author":"Schillemans T.","year":"2021","unstructured":"T. Schillemans and S. Overman. 2021. Agents of accountability or actors of influence? The contested agency of public consultants in policy processes. Public Administration Review 81, 2 (2021), 233\u2013244.","journal-title":"Public Administration Review"},{"key":"e_1_3_1_46_2","volume-title":"Soft Power: The Means to Success in World Politics","author":"Nye J. S.","year":"2004","unstructured":"J. S. Nye. 2004. Soft Power: The Means to Success in World Politics. PublicAffairs."},{"key":"e_1_3_1_47_2","doi-asserted-by":"publisher","DOI":"10.1080\/14719030600853022"},{"key":"e_1_3_1_48_2","first-page":"201","volume-title":"The Oxford Handbook of Governance","author":"Klijn E. H.","year":"2012","unstructured":"E. H. Klijn. 2012. New public management and governance: A comparison. In The Oxford Handbook of Governance. D. Levi-Faur (Ed.), Oxford University Press, 201\u2013214."},{"key":"e_1_3_1_49_2","volume-title":"New Public Professionals: Rising to the Challenge of Change","author":"Van Gestel N.","year":"2019","unstructured":"N. Van Gestel, M. Kools, and E. Hout. 2019. New Public Professionals: Rising to the Challenge of Change. Palgrave Macmillan, New York, NY."},{"key":"e_1_3_1_50_2","doi-asserted-by":"publisher","DOI":"10.1007\/978-1-137-26552-4"},{"key":"e_1_3_1_51_2","doi-asserted-by":"publisher","DOI":"10.1093\/oso\/9780195078244.001.0001"},{"key":"e_1_3_1_52_2","doi-asserted-by":"publisher","DOI":"10.1093\/jopart\/mug030"},{"key":"e_1_3_1_53_2","volume-title":"Government Failure: A Primer in Public Choice","author":"Tullock G.","year":"2002","unstructured":"G. Tullock, A. Seldon, and G. L. Brady. 2002. Government Failure: A Primer in Public Choice. Cato Institute."},{"key":"e_1_3_1_54_2","doi-asserted-by":"publisher","DOI":"10.1177\/014920639101700108"},{"key":"e_1_3_1_55_2","volume-title":"Automating Inequality: How High-Tech Tools Profile, Police, And Punish the Poor","author":"Eubanks V.","year":"2018","unstructured":"V. Eubanks. 2018. Automating Inequality: How High-Tech Tools Profile, Police, And Punish the Poor. St. Martin's Press, New York, NY."},{"key":"e_1_3_1_56_2","doi-asserted-by":"publisher","DOI":"10.5040\/9781350222861"},{"key":"e_1_3_1_57_2","first-page":"282","volume-title":"The Tools of Government: A Guide to the New Governance","author":"Kelman S.","year":"2002","unstructured":"S. Kelman. 2002. Contracting. In The Tools of Government: A Guide to the New Governance. L. M. Salamon (Ed.), Oxford University Press, 282\u2013318."},{"key":"e_1_3_1_58_2","doi-asserted-by":"publisher","DOI":"10.1111\/j.0033-3298.2005.00438.x"},{"key":"e_1_3_1_59_2","volume-title":"Bureaucracy and Representative Government","author":"Niskanen W. A.","year":"1971","unstructured":"W. A. Niskanen. 1971. Bureaucracy and Representative Government. Aldine-Atherton, Chicago, IL."},{"key":"e_1_3_1_60_2","doi-asserted-by":"publisher","DOI":"10.1111\/1467-9302.00361"},{"key":"e_1_3_1_61_2","doi-asserted-by":"publisher","DOI":"10.1093\/jleo\/15.1.306"},{"key":"e_1_3_1_62_2","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-0491.2007.00367.x"},{"key":"e_1_3_1_63_2","doi-asserted-by":"publisher","DOI":"10.1057\/9781137443649"},{"key":"e_1_3_1_64_2","doi-asserted-by":"publisher","DOI":"10.1111\/puar.12465"},{"key":"e_1_3_1_65_2","doi-asserted-by":"publisher","DOI":"10.1017\/S1755773910000299"},{"key":"e_1_3_1_66_2","volume-title":"Qualitative Inquiry and Research Design: Choosing Among Five Approaches","author":"Creswell J. W.","year":"2018","unstructured":"J. W. Creswell and C. N. Poth. 2018. Qualitative Inquiry and Research Design: Choosing Among Five Approaches (4th ed.). SAGE Publications, Thousand Oaks, CA.","edition":"4"},{"key":"e_1_3_1_67_2","volume-title":"Qualitative Research: A Guide to Design and Implementation","author":"Merriam S. B.","year":"2016","unstructured":"S. B. Merriam and E. J. Tisdell. 2016. Qualitative Research: A Guide to Design and Implementation (4th ed.). Jossey-Bass, San Francisco, CA.","edition":"4"},{"key":"e_1_3_1_68_2","doi-asserted-by":"publisher","DOI":"10.4135\/9781849208963"},{"key":"e_1_3_1_69_2","doi-asserted-by":"publisher","DOI":"10.1177\/1525822X05279903"},{"key":"e_1_3_1_70_2","doi-asserted-by":"publisher","DOI":"10.3316\/QRJ0902027"},{"key":"e_1_3_1_71_2","doi-asserted-by":"publisher","DOI":"10.4135\/9780857020222"},{"key":"e_1_3_1_72_2","first-page":"805","volume-title":"The Blackwell Companion to Organizations","author":"Ventresca M. J.","year":"2002","unstructured":"M. J. Ventresca, and J. W. Mohr. 2002. Archival research methods. In The Blackwell Companion to Organizations. J. A. C. Baum (Ed.), Blackwell, 805\u2013828."},{"key":"e_1_3_1_73_2","volume-title":"The Coding Manual for Qualitative Researchers","author":"Saldana J.","year":"2013","unstructured":"J. Saldana. 2013. The Coding Manual for Qualitative Researchers (2nd ed.). SAGE Publications, London, UK.","edition":"2"},{"key":"e_1_3_1_74_2","doi-asserted-by":"publisher","DOI":"10.1177\/13548565231164759"},{"key":"e_1_3_1_75_2","volume-title":"Qualitative Data Analysis: A Methods Sourcebook","author":"Miles M. B.","year":"2014","unstructured":"M. B. Miles, A. M. Huberman, and J. Salda\u00f1a. 2014. Qualitative Data Analysis: A Methods Sourcebook (3rd ed.). SAGE Publications, Thousand Oaks, CA.","edition":"3"},{"key":"e_1_3_1_76_2","volume-title":"Constructing Grounded Theory","author":"Charmaz K.","year":"2014","unstructured":"K. Charmaz. 2014. Constructing Grounded Theory (2nd ed.). SAGE Publications, Thousand Oaks, CA","edition":"2"},{"key":"e_1_3_1_77_2","volume-title":"Public Management Reform: A Comparative Analysis\u2014Into the Age of Austerity","author":"Pollitt C.","year":"2017","unstructured":"C. Pollitt and G. Bouckaert. 2017. Public Management Reform: A Comparative Analysis\u2014Into the Age of Austerity (4th ed.). Oxford University Press, Oxford UK.","edition":"4"},{"key":"e_1_3_1_78_2","doi-asserted-by":"publisher","DOI":"10.1596\/37629"},{"volume-title":"KPMG Digital Gateway For Tax","year":"2025","key":"e_1_3_1_79_2","unstructured":"KPMG. 2025. KPMG Digital Gateway For Tax. Retrieved November 9, 2025 from https:\/\/kpmg.com\/xx\/en\/our-insights\/ai-and-technology\/kpmg-digital-gateway-for-tax.html"},{"key":"e_1_3_1_80_2","unstructured":"PR Newswire. 2024. KPMG and Avalara announce strategic alliance. Retrieved November 9 2025 from https:\/\/www.prnewswire.com\/news-releases\/kpmg-and-avalara-announce-strategic-alliance-302201858.html"},{"key":"e_1_3_1_81_2","doi-asserted-by":"publisher","DOI":"10.1177\/1077800405284363"},{"key":"e_1_3_1_82_2","unstructured":"ABC News. 2023. How the Big Four accounting firms infiltrated governments earning over $10 b over a decade while taxpayers are in the dark (July 16 2023). Retrieved November 9 2025 from https:\/\/www.abc.net.au\/news\/2023-07-17\/pwc-ey-kpmg-deloitte-government-10-billion\/102602370"},{"key":"e_1_3_1_83_2","volume-title":"The PwC Australia Tax Scandal Explained: An Insider's Perspective. Accountancy Age (March 26, 2024)","author":"Kennedy R.","year":"2024","unstructured":"R. Kennedy. 2024. The PwC Australia Tax Scandal Explained: An Insider's Perspective. Accountancy Age (March 26, 2024). Retrieved November 9, 2025 from https:\/\/www.accountancyage.com\/2024\/03\/26\/the-pwc-uk-tax-scandal-explained-an-insiders-perspective\/"},{"volume-title":"Australian Police Search Sydney PwC Office Over Tax Leak Probe (November 4, 2024)","year":"2024","key":"e_1_3_1_84_2","unstructured":"Reuters. 2024. Australian Police Search Sydney PwC Office Over Tax Leak Probe (November 4, 2024). Retrieved November 9, 2025 from https:\/\/www.reuters.com\/business\/finance\/australian-police-search-sydney-pwc-office-over-tax-leak-probe-2024-11-04\/"},{"key":"e_1_3_1_85_2","unstructured":"S. Ho. 2024. In separate actions PCAOB fines PwC US $2.75M and PwC Australia $600 000 for quality control failures. Accounting and Compliance Alert Thomson Reuters. (March 29 2024). Retrieved November 9 2025 from https:\/\/tax.thomsonreuters.com\/news\/in-separate-actions-pcaob-fines-pwc-us-2-75m-and-pwc-australia-600000-for-quality-control-failures\/"},{"key":"e_1_3_1_86_2","unstructured":"EY Global. 2023. Kenya enacts tax changes under Finance Act 2023. (2023). Retrieved November 9 2025 from https:\/\/www.ey.com\/en_gl\/technical\/tax-alerts\/kenya-enacts-tax-changes-under-finance-act-2023"},{"key":"e_1_3_1_87_2","author":"Kenya Deloitte","year":"2023","unstructured":"Deloitte Kenya. 2023. Kenya Budget Highlights 2023\/2024. Retrieved November 9, 2025 from https:\/\/www.deloitte.com\/ke\/en\/services\/tax\/services\/kenya-budget-2023.html","journal-title":"Kenya Budget Highlights 2023\/2024"},{"key":"e_1_3_1_88_2","unstructured":"Consultancy.africa. 2021. Kenya's Revenue Woes Potentially Stem from The Criteria for Attributing PINs (2021). Retrieved November 9 2025 from https:\/\/www.consultancy.africa\/news\/1706\/kenyas-revenue-woes-potentially-stem-from-the-criteria-for-attributing-pins"},{"key":"e_1_3_1_89_2","unstructured":"Citizen TV Kenya. 2023. KRA Hopes ETIMS Software will Enhance Tax Compliance (2023). Retrieved November 9 2025 from https:\/\/www.youtube.com\/watch?v=kNWFR-vnr_U"},{"key":"e_1_3_1_90_2","unstructured":"PwC Malaysia. 2023a. Onboarding Malaysia to e-invoicing. Retrieved November 9 2025 from https:\/\/www.pwc.com\/my\/en\/perspective\/tax\/230620-onboarding-malaysia-to-e-invoicing.html"},{"key":"e_1_3_1_91_2","unstructured":"PwC Malaysia. 2023b. E-invoicing in Malaysia: Choosing the Right Integration Model for Your E-invoicing Flow. Retrieved November 9 2025 from https:\/\/www.pwc.com\/my\/en\/perspective\/tax\/230815-e-invoicing-malaysia-integration-model.html"},{"key":"e_1_3_1_92_2","unstructured":"Inland Revenue Board of Malaysia. 2025. Implementation of E-invoicing in Malaysia. (2025). Retrieved November 9 2025 from https:\/\/www.hasil.gov.my\/en\/e-invoice\/implementation-of-e-invoicing-in-malaysia"},{"key":"e_1_3_1_93_2","unstructured":"Pagero. 2025. E-invoicing in Malaysia. Retrieved November 9 2025 from https:\/\/www.pagero.com\/us\/compliance\/solutions\/malaysia-e-invoicing-myinvois"},{"key":"e_1_3_1_94_2","doi-asserted-by":"publisher","DOI":"10.1093\/acprof:oso\/9780199687022.001.0001"},{"key":"e_1_3_1_95_2","volume-title":"Doom: The Politics of Catastrophe","author":"Ferguson N.","year":"2021","unstructured":"N. Ferguson. 2021. Doom: The Politics of Catastrophe. Penguin Press, New York, NY."},{"volume-title":"Tax Administration 2020: Comparative Information on OECD and Other Advanced and Emerging Economies","year":"2020","key":"e_1_3_1_96_2","unstructured":"OECD. 2020. Tax Administration 2020: Comparative Information on OECD and Other Advanced and Emerging Economies. OECD Publishing, Paris."},{"key":"e_1_3_1_97_2","unstructured":"European Commission. 2022. VAT in the Digital Age -- Volume 1: Digital Reporting Requirements. Directorate-General for Taxation and Customs Union Brussels. Retrieved November 9 2025 from https:\/\/taxation-customs.ec.europa.eu\/system\/files\/2022-12\/VAT%20in%20the%20Digital%20Age_Final%20Report%20Volume%201.pdf"},{"key":"e_1_3_1_98_2","unstructured":"African Tax Administration Forum. 2021. Domestic Resource Mobilisation: Accelerating Technology for African Tax Administrations. Event summary. https:\/\/www.ataftax.org"},{"key":"e_1_3_1_99_2","unstructured":"P. Genschel and L. Seelkopf. 2021. Did they learn to tax? Taxation trends outside the OECD. Review of International Political Economy 28 4 (2021) 646--672."},{"key":"e_1_3_1_100_2","doi-asserted-by":"publisher","DOI":"10.1080\/13501763.2015.1115536"},{"key":"e_1_3_1_101_2","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2008.01.006"},{"issue":"4","key":"e_1_3_1_102_2","first-page":"101385","article-title":"ICTs and value creation in public sector: Manufacturing logic vs. service logic","volume":"36","author":"Cordella A.","year":"2019","unstructured":"A. Cordella and A. Paletti. 2019. ICTs and value creation in public sector: Manufacturing logic vs. service logic. Government Information Quarterly 36, 4 (2019), 101385.","journal-title":"Government Information Quarterly"},{"key":"e_1_3_1_103_2","doi-asserted-by":"publisher","DOI":"10.1080\/10580530.2012.716740"},{"issue":"1","key":"e_1_3_1_104_2","first-page":"31","article-title":"Citizen trust development for e-government adoption and usage: Insights from young adults in Singapore","volume":"25","author":"Srivastava S. C.","year":"2009","unstructured":"S. C. Srivastava and T. S. H. Teo. 2009. Citizen trust development for e-government adoption and usage: Insights from young adults in Singapore. Communications of the Association for Information Systems 25, 1 (2007), 31.","journal-title":"Communications of the Association for Information Systems"}],"container-title":["Digital Government: Research and Practice"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3778034","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,12,18]],"date-time":"2025-12-18T21:07:57Z","timestamp":1766092077000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3778034"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,12,18]]},"references-count":103,"journal-issue":{"issue":"4","published-print":{"date-parts":[[2025,12,31]]}},"alternative-id":["10.1145\/3778034"],"URL":"https:\/\/doi.org\/10.1145\/3778034","relation":{},"ISSN":["2691-199X","2639-0175"],"issn-type":[{"type":"print","value":"2691-199X"},{"type":"electronic","value":"2639-0175"}],"subject":[],"published":{"date-parts":[[2025,12,18]]},"assertion":[{"value":"2025-07-16","order":0,"name":"received","label":"Received","group":{"name":"publication_history","label":"Publication History"}},{"value":"2025-11-10","order":2,"name":"accepted","label":"Accepted","group":{"name":"publication_history","label":"Publication History"}},{"value":"2025-12-18","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}