Digital transformation of tax administration in selected BRICS countries: A comparative analysis of national models
https://doi.org/10.26907/2541-7738.2025.5-6.218-230
Abstract
This article examines the transformation of tax administration in certain BRICS countries, such as the Federative Republic of Brazil, the Republic of South Africa, the Federal Democratic Republic of Ethiopia, and the Arab Republic of Egypt, amid the ongoing digitalization and expanding international tax cooperation. The research centers around the practical application of modern digital technology, including big data, artificial intelligence, and electronic platforms, in tax management. The findings show a variety of digital services launched in the selected BRICS countries, which are perceived as economic actors, in order to reduce their transaction costs and improve the efficiency of their tax administration. Special attention is given to the analysis of the specific methodological approaches and practical solutions these countries employ to effectively integrate digital technology into their fiscal processes. The need for creating integrated information systems facilitating data exchange among tax authorities, commercial organizations, individuals, and government agencies is emphasized. The implementation of such systems will contribute to the development of a unified information environment, resulting in more effective tax control. In the conclusion, some prospects for further development of the interplay between digital technology and tax administration are outlined, and its impact on the economic evolution of BRICS countries is discussed.
About the Authors
S. V. Bukhmin
Kazan Federal University
Russian Federation
Russian Federation
Sergei V. Bukhmin, Cand. Sci. (Law), Senior Lecturer, Department of Constitutional and Administrative Law
Kazan, Russia
L. M. Fayzrakhmanova
Kazan Federal University
Russian Federation
Russian Federation
Leysan M. Fayzrakhmanova, Cand. Sci. (Law), Associate Professor, Department of Constitutional and Administrative Law
Kazan, Russia
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For citations:
Bukhmin S.V., Fayzrakhmanova L.M. Digital transformation of tax administration in selected BRICS countries: A comparative analysis of national models. Kazan Journal of Historical, Linguistic, and Legal Research. 2025;167(5-6):218-230. (In Russ.) https://doi.org/10.26907/2541-7738.2025.5-6.218-230
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