Tax Accounting Information Systems and Corporate Tax Risk: A Systematic Literature Review
DOI:
https://doi.org/10.32939/45cb5f22Keywords:
Tax Accounting Information System, Enterprise Risk Management, Corporate Tax Risk, Digital Taxation, Tax Control FrameworkAbstract
Purpose: This study synthesizes literature on integrating IT-driven tax Accounting Information Systems (Tax AIS) into Enterprise Risk Management (ERM) frameworks to mitigate corporate tax risks and enhance corporate governance.
Design/Methodology/Approach: Applying the PRISMA protocol, this qualitative Systematic Literature Review (SLR) analyzes 25 peer-reviewed articles published in reputable international and national journals between 2022 and 2026. The selection focuses on the operational synergy between digital tax tools and internal control mechanisms.
Findings: The synthesis indicates that integrating digital technologies—including artificial intelligence, blockchain, and cloud-based systems—into ERP-based Tax AIS supports preventive and detective controls within ERM. Literature suggests that features such as automated data entry, segregated authorization, and automated fiscal reconciliation help reduce human error and calculation discrepancies. Additionally, transparent digital audit trails and automated cross-checking algorithms appear to reduce information asymmetry and discourage aggressive tax planning before reporting to tax authorities. Overall, the literature suggests that IT-enabled Tax AIS contributes positively to corporate tax compliance and risk mitigation.
Research Implications: Practically, results suggest strengthening an ERM-based Tax Control Framework through integrated IT modules to protect firms from administrative penalties and reputational damage. Academically, findings highlight the need for updating accounting curricula with digital tax governance concepts.
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