Digital Transformation in Customs and Taxation: A Catalyst for Economic Resilience

by Khaled Hussainey (Editor), Nasser Salim Albaimani (Editor), Aziza Abdallah Al Qamashoui (Editor)

Overview

The landscape of customs and taxation is experiencing a significant shift, driven by digital technologies and innovative frameworks. This transformation redefines how nations enforce compliance, collect revenues, and engage in international trade. With deepening digitalization, countries are adopting such advancements as AI, blockchain, and machine learning to tackle evolving challenges in the tax and customs sector.

Some of the highlights discussed by this book include:

• Customs reform and modernization
• Challenges facing excise and customs tax administration in the digital era
• AI’s impact on customs and taxation
• AI and machine learning in tax fraud evasion detection and compliance
• How AI improves the efficiency of accounting software to facilitate functioning taxes and customs authorities
• Blockchain applications in value-added tax collection

Digital Transformation in Customs and Taxation: A Catalyst for Economic Resilience addresses the concerns, difficulties, trends, and opportunities related to digital transformation in customs and taxation. It provides knowledge and insights to navigate this evolving landscape. It presents ways to enable effective and efficient customs and tax services in the digital economy. To discuss the problems and nuances of incorporating digital solutions into customs and tax systems, the book looks at how industries employ technology to improve efficiency, effectiveness, and compliance. It offers practical approaches and solutions for dealing with the challenges that arise when implementing digital transformation projects in this industry. Real-world case studies, examples, and best practices illustrate how to efficiently use digital tools and platforms to improve services.

Filled with insight into how digital transformation can redefine traditional practices, enhance efficiency, and build resilient systems for future demands, this book is a resource for policymakers, academics, and professionals seeking to innovate customs and tax administration.

Product Details

ISBN-13:	9781032796291
Publisher:	CRC Press
Publication date:	09/11/2025
Pages:	270
Product dimensions:	6.12(w) x 9.19(h) x (d)

About the Author

Dr. Nasser Salim Nasser Al-Bimani is the first Assistant Vice-Chancellor of the University of Technology and Applied Sciences-Al Mussanah (UTASA), Oman.

Dr. Aziza Abdallah AlQamashoui is the Head of the Department of Business Studies at the University of Technology and Applied Sciences-Al Mussanah.

Dr. Khaled Hussainey is a professor and research lead of Accounting and Financial Management and a faculty member of the Business and Law Department at the University of Portsmouth, UK.

Table of Contents

1. Customs Duties, Taxes, Procedures, Clearance Enforcement, and Compliance Case Study in Oman 2. Toward Customs Reform and Modernization 3. The Basics of Customs and Taxation: An Overview 4. How Does VAT Influence the Omani Economy: The Behaviour of Omani Customers 5. Challenges Facing Excise and Customs Tax Administration in the Digital Era: Current Practice, Prospects and Tailored-Approach in Implementation of New Technology 6. Impact of Artificial Intelligence on Customs and Taxation 7. Artificial Intelligence (AI) and Machine Learning in Tax Fraud Evasion Detection and Compliance 8. The Role of Digital Advancement and Artificial Intelligence in Improving the Efficiency of Accounting Software to Facilitate Functioning Taxes and Customs Authorities and Prevent Legal Appeals 9. Taxation of the Digital Economy in Kenya: Challenges and Possible Solutions 10. The Effect of Egypt's Customs' Digital Transition on Public Revenues 11. International Trade Agreements, Tariffs, and Trade Barriers: The Situation with China and the United States 12. A Review of Blockchain Applications in Value Added Tax Collection 13. Artificial Intelligence and Impact on Customs and Taxation