Digitalization of Tax Litigation.

Abstract

Tax litigation has always been under scrutiny for reasons such as lack of transparency, cost constraint, inconvenience, and fear of security of information. This study aims to uncover these factors that impede tax accountability which is the main objective of the study. Tax system being referred in the course of the study invariably pertains to direct taxes. It is derived that the advent of the online tax system caters for the need to eliminate such concerns that cloud the mindset of the population. In Pakistan, there still exists a higher percentage of non-filers and this research discovers the primary reasons for the lack of tax compliance in the country. The outcome of the research enables us to explore how lack of awareness about the online tax system (OTS) has resulted in scrutiny over tax related matters. This has led to the public forming reservations regarding filing their taxes which in turn has impeded the growth of the economy as the country suffers from excessive debt burden. To eliminate these impeding ideas regarding the OTS, this research has been derived to help come up with solutions to the problems that people perceive to have with the digitalization of tax litigation. It becomes noteworthy to comment that with OTS, all these problems could be solved and therefore, there are more reasons that point towards the convenience, transparency, and security that the digitalization of tax litigation provides and this is what this study covers.