Implementation and Management of a Cross-Border Tax System Oriented Towards Global Tax Administration Informatization
DOI:
https://doi.org/10.71222/tgt3eh71Keywords:
cross border tax system, informatization of tax collection and management, data sharingAbstract
Against the backdrop of accelerated development of the digital economy and globalization, traditional tax administration faces multiple challenges such as complex cross-border transactions, tax base erosion, and information barriers. The informatization construction of cross-border tax systems has become an important direction for improving management efficiency and governance capabilities. This article systematically reviews the theoretical basis of global tax management informatization, proposes an implementation path centered on system architecture optimization, information sharing mechanism, and data quality governance, and analyzes collaborative management and compliance risk prevention mechanisms. By analyzing typical cases such as the EU VIES, OECD CRS, and the Estonian e-tax platform, this study summarizes their systematic design and international collaboration experience, and provides relevant paths and practical references for building an efficient, secure, and sustainable global tax governance system.
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