Innovative Application and Effect Evaluation of Big Data in Cross-Border Tax Compliance Management
DOI:
https://doi.org/10.71222/m6bgtc42Keywords:
cross-border tax compliance, big data applications, risk management, early warning systemAbstract
In the era of global economic integration and growing demands for tax transparency, cross-border tax compliance management faces significant challenges, including the complexity of multidimensional data and pervasive information gaps. This study explores the innovative application of big data technologies in cross-border tax compliance and evaluates their effectiveness in improving governance outcomes. A comprehensive application framework is proposed, integrating data collection and organization, intelligent risk management, and collaborative supervision and information sharing. Specifically, the development of a citizen identity verification system, a model-driven tax risk warning system, and a collaborative monitoring platform has markedly enhanced the accuracy, timeliness, and reliability of tax management processes. Furthermore, real-time assessment of system performance, recognition efficiency, and platform interoperability demonstrates practical pathways for leveraging advanced technologies to build a more intelligent, efficient, and equitable international tax governance system. This research provides both methodological insights and technical support for policymakers and practitioners aiming to optimize cross-border tax compliance in increasingly complex global economic environments.
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Copyright (c) 2025 Cheng Sheng (Author)
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