1st Edition

Digital Transformation in Customs and Taxation A Catalyst for Economic Resilience

270 Pages 11 B/W Illustrations
by Auerbach Publications

270 Pages 11 B/W Illustrations
by Auerbach Publications

The landscape of customs and taxation is experiencing a significant shift, driven by digital technologies and innovative frameworks. This transformation redefines how nations enforce compliance, collect revenues, and engage in international trade. With deepening digitalization, countries are adopting such advancements as AI, blockchain, and machine learning to tackle evolving challenges in the... Read more

1. Customs Duties, Taxes, Procedures, Clearance Enforcement, and Compliance Case Study in Oman
Sheikha Said Al Subhi and Mansoor Abduallah Al Rawahi

2. Toward a Customs Reform and Modernization
Mahmoud Abouelela

3. The Basics of Customs and Taxation: An Overview
L Jalaja, M.Com

4. How Does VAT Influence the Omani Economy: The Behaviour of Omani Customers
Krishna Murthy Meesaala, Varalakshmi Subramani, Reem Ibrahim Al Farsi, and Ravi Vinod Kumar Sharma

5. Challenges Facing Excise and Customs Tax Administration in the Digital Era: Current Practice, Prospects and Tailored-Approach in Implementation of New Technology
Mzwandile Ngidi and Ruddy Kabwe

6. Impact of Artificial Intelligence on Customs and Taxation
Juvy Vergara Amodo

7. Artificial Intelligence (AI) and Machine Learning in Tax Fraud Evasion Detection and Compliance
Mohamed Samy El-Deeb, Yasser Tawfik Halim, and Zainab Zazou

8. The Role of Digital Advancement and Artificial Intelligence in Improving the Efficiency of Accounting Software to Facilitate Functioning Taxes and Customs Authorities and Prevent Legal Appeals
Hisham Al Ghunaimi

9. Taxation of the Digital Economy in Kenya: Challenges and Possible Solutions
Murage Jane Karuana and R. V. Palanivel

10. The Effect of Egypt's Customs Digital Transition on Public Revenues
Noha Abdelfatah Hamed

11. International Trade Agreements, Tariffs, and Trade Barriers: The Situation with China and the United States
Nizar Baklouti

12. A Review of Blockchain Applications in Value Added Tax Collection
Souhir Neifar, Yosra Makni Fourati, and Khouloud Boukadi

13. Artificial Intelligence and Its Impact on Customs and Taxation
Maria Teresa Matriano and Mariya Ahmed Al Jabri

Biography

Khaled Hussainey is a professor and research lead of Accounting and Financial Management and a faculty member at Bangor Business School, Bangor University, UK.

Nasser Salim Albaimani is Assistant Vice-Chancellor, University of Technology and Applied Sciences Al Musannah, Sultanate of Oman.

Aziza Abdallah Al Qamashoui is Assistant Dean, College of Economics and Business Administration at the University of Technology and Applied Sciences, Sultanate of Oman.