A Review and Conceptual Framework for Tax Governance and Cross Border Compliance Analytics

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@article{1713359,
      author = {Oluwaremi Ayoka Lawal, Titilayo Elizabeth Oduleye},
      title = {A Review and Conceptual Framework for Tax Governance and Cross Border Compliance Analytics},
      journal = {Iconic Research And Engineering Journals},
      year = {2018},
      volume = {2},
      number = {5},
      pages = {336-348},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1713359.pdf},
      abstract = {Tax governance and cross-border compliance have become increasingly complex in a globalized economy shaped by digitalization, decentralized finance, and evolving regulatory frameworks. This review examines the theoretical and practical intersections of tax governance, data-driven compliance analytics, and international regulatory cooperation. It explores how governments and multinational enterprises deploy analytical frameworks to enhance tax transparency, reduce base erosion and profit shifting (BEPS), and improve compliance efficiency across jurisdictions. The study synthesizes recent literature on digital tax administration, OECD and G20 initiatives, blockchain-based tax tracking, and the role of artificial intelligence in predictive compliance systems. It identifies challenges related to data interoperability, real-time auditability, and policy harmonization among nations with differing regulatory priorities. Building on these insights, the paper proposes a conceptual framework for cross-border compliance analytics integrating data governance, algorithmic accountability, and real-time monitoring through distributed ledgers. The framework aims to enable more adaptive, transparent, and coordinated tax oversight systems that respond to global trade complexities and fiscal risks. This study contributes to the discourse on sustainable tax administration by aligning compliance analytics with ethical AI practices, international data standards, and the digital transformation of governance.},
      keywords = {Tax Governance; Cross-Border Compliance; Data Analytics; Predictive Regulation; Blockchain; Fiscal Transparency},
      month = {November},
  }