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ssss1.See D’ASCENZO, M. (2008, July 10). Good Governance and Tax Risk Management. Speech of Commissioner Australian Taxation Office to the Australian Risk Policy Institute, University of Canberra. [Online] (URL http://www.ato.gov.au/corporate/content.asp?doc=/Content/00153731.htm); PRICHARD, W. (2010). Taxation and State Building: Towards a Governance Focused Tax Reform Agenda. IDS Working Paper 341; COLLIN, P. & COLIN, N. (2013). Task Force on Taxation of the Digital Economy. Ministere de L’Economie et des Finances. Minister du Redressement Productiv. République Français, January, 2013 (open Access).

ssss1.Akiko Terada-Hagiwara, Kathrina Gonzales, Jie Wang (2019); “Taxation Challenges in a Digital Economy–The Case of the People’s Republic of China” ABD Briefs, May, 2019; Brondolo, J. and Z. Zhang. (2016). Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities. International Monetary Fund WP/16/68. Washington, DC. Chew, J. 2018. Malaysia Officially the Second Country in South East Asia to Introduce a Digital; Casey, P., & Castro, P. (2015). Electronic fiscal devices (EFDs). An empirical study of their impact on taxpayer compliance and administrative efficiency by Peter Casey and Patricio Castro, International Monetary Fund (IMF) WP/15/73; Eui Soon Chang, Elizabeth Gavin, Nikolay Gueorguiev, and MR. Jiro Honda (2020), “Raising Tax Revenue: How to Get More from Tax Administrations?; Volume/Issue: Volume 2020: Issue 142; Lipniewicz, R. 2017. Tax administration and risk management in the digital age. Information System in Management, Vol. 6(1), 26-37; Law, S. B. 2010. Technical Services Fees in Recent Tax Treaties. Bulletin of International Taxation. 64 (5). IBFD; Olbert, M. & Spengel, Ch. (2017). International Taxation in the Digital Economy: Challenge Accepted?; Schall N. & Becker, M. Digital Tax Parcel Mappig, GTZ. http://www.methodfinder.net/download_all.html?…%20Digital%20T; Marija VUKOVIC, Towards the digitalization of tax administration, https://www.cef-see.org/files/Digitization_Tax_Administration.pdf; EY Center for Tax Policy (2016). Tax administration is going digital: Understanding the challenges, EYG no. YY3818, 2016 Ernst & Young LLP. http://www.ey.com/Publication/vwLUAssets/EY-tax-administration-is-going-digital/$FILE/EY-tax-administration-is-going-digital.pdf.