Relevant bibliographies by topics / Electronic evidence

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Electronic evidence'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Electronic evidence.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Electronic evidence"

1

Mamatkulova, Khosiyat. "Admissibility Of Electronic Evidence In Criminal Proceedings." American Journal of Political Science Law and Criminology 03, no. 02 (2021): 144–52. http://dx.doi.org/10.37547/tajpslc/volume03issue02-21.

Full text
Abstract:
This article attempts to analyze the institution of admissibility of evidence, in particular electronic evidence. Some issues of the specifics of such evidence are also considered. As a result, some recommendations were developed to ensure the issue of admissibility of electronic evidence.
APA, Harvard, Vancouver, ISO, and other styles
2

Mladenov, Dimitar. "Electronic Evidence." De Jure 13, no. 1 (2022): 63–74. http://dx.doi.org/10.54664/ctyj5693.

Full text
Abstract:
The article deals with special characteristics of electronic evidence in criminal procedure, the need for a new type of classification, and the involvement of an expert in seizing and dealing with it. The paper also considers the legal way of seizing such evidence, the distance seizure of computer data, the legal procedure of collecting electronic traffic data, as well as the legal way to handle and accept video records as evidence.
APA, Harvard, Vancouver, ISO, and other styles
3

Golovin, Dmytro, Yehor Nazymko, Oleh Koropatov, and Maksym Korniienko. "Electronic evidence." Linguistics and Culture Review 5, S4 (2021): 1741–53. http://dx.doi.org/10.21744/lingcure.v5ns4.1849.

Full text
Abstract:
Relevance of the problem outlined in the article is due to increasing levels of crime in the sphere of illicit trafficking in narcotic drugs, psychotropic substances, their analogues or precursors using information and telecommunication systems. The aim of the article is a comprehensive analysis of the problem of the use of electronic evidence in proving crimes of trafficking in narcotic drugs, psychotropic substances, their analogues or precursors. To achieve the goal were used to theoretical, historical comparative methods and logical analysis; application of dialectical method allowed to re
APA, Harvard, Vancouver, ISO, and other styles
4

Ardina, Nur Amalia, and Hayuning Anggayasti Umaira. "Strengthening Law Enforcement: The Urgency of Establishing Regulations on Electronic Evidence in Civil Evidence." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 07, no. 05 (2024): 2256–60. https://doi.org/10.5281/zenodo.11347356.

Full text
Abstract:
The evolution of information and communication technology (ICT) has significantly altered a number of spheres of life, including law. Another result of this growth is the creation of electronic evidence, a brand-new category of evidence. When evidence is produced, kept, and transferred through an electronic system, it is considered electronic evidence. The evolution of law in Indonesia has been significantly influenced by advances in science and technology. Due to technological advancements, new lawsuits are being filed. This study employed a normative legal research design as its methodology.
APA, Harvard, Vancouver, ISO, and other styles
5

Monaghan, Nicola. "Electronic Evidence and Electronic Signatures." Amicus Curiae 3, no. 2 (2022): 375–80. http://dx.doi.org/10.14296/ac.v3i2.5418.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Varbanova, Gergana. "ELECTRONIC DOCUMENTS AS ELECTRONIC EVIDENCE." International Journal of Law in Changing World 4, no. 3 (2025): 43–54. https://doi.org/10.54934/ijlcw.v4i3.142.

Full text
Abstract:
The development of technology has led to the fact that a large part of the disputes has transcended national borders and acquired a cross-border character. This requires the study of electronic evidence, in particular electronic documents, as a qualitatively new legal phenomenon, which has its own independent regulation at national and supranational level. In order to understand the concept of "electronic document", a comparison will be made with the conventional, written document, indicating the similarities and differences between the two legal phenomena, as well as the peculiarities inheren
APA, Harvard, Vancouver, ISO, and other styles
7

Mason, Stephen. "ELECTRONIC SIGNATURES — EVIDENCE." Computer Law & Security Review 18, no. 3 (2002): 175–80. http://dx.doi.org/10.1016/s0267-3649(02)00506-x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Mason, Stephen. "Electronic Signatures — Evidence." Computer Law & Security Review 18, no. 4 (2002): 241–48. http://dx.doi.org/10.1016/s0267-3649(02)00722-7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Mishra, Tirthaj. "CROSS-BORDER ELECTRONIC EVIDENCE FRAMEWORKS – EU vs. INDIA." Indian Journal of Law and Society III, no. 2 (2025): 47–60. https://doi.org/10.5281/zenodo.15380464.

Full text
Abstract:
India’s framework for accessing cross-border digital evidence is hindered by significant systemic flaws, notably its reliance on Mutual Legal Assistance Treaties (MLATs) that delay investigations by an average of 40 months and the lack of extraterritorial jurisdiction within the Bharatiya Sakshya Adhiniyam (BSA). These shortcomings severely limit law enforcement’s capacity to combat cybercrime, which increasingly operates across national borders, necessitating urgent reform to keep pace with global challenges. This research outlines a comprehensive set of reforms to address these i
APA, Harvard, Vancouver, ISO, and other styles
10

Шабанов, Р. І., та О. В. Циркуненко. "ПРАВОВА ТА ТЕХНІЧНА ПРИРОДА ЕЛЕКТРОННИХ ДОКАЗІВ У ГОСПОДАРСЬКОМУ СУДОЧИНСТВІ". Збірник наукових праць ХНПУ імені Г. С. Сковороди "Право", № 30 (2019): 26–34. http://dx.doi.org/10.34142/23121661.2019.30.02.

Full text
Abstract:
The article examines the legal and technical nature of electronic evidence in economic proceedings. The peculiarity of the nature of electronic evidence in economic proceedings is due to the digital nature of this type of evidence and is expressed in three aspects: form, content and order of its procedural certificate. The authors found electronic evidence in economic proceedings is data on the basis of which the economic court determines the presence or absence of circumstances (facts) presented on electronic media in the form of digital information that can be brought into analog form, perce
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Electronic evidence"

1

Stanfield, Allison R. "The authentication of electronic evidence." Thesis, Queensland University of Technology, 2016. https://eprints.qut.edu.au/93021/1/Allison_Stanfield_Thesis.pdf.

Full text
Abstract:
This thesis examines whether the rules for of evidence, which were developed around paper over centuries, are adequate for the authentication of electronic evidence. The history of documentary evidence is examined, and the nature of electronic evidence is explored, particularly recent types of electronic evidence such as social media and 'the Cloud'. The old rules are then critically applied to the varied types of electronic evidence to determine whether or not these old rules are indeed adequate.
APA, Harvard, Vancouver, ISO, and other styles
2

Alghamdi, Abdulhadi M. S. "Electronic commerce with particular reference to electronic contracts." Thesis, University of Aberdeen, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.275068.

Full text
Abstract:
This thesis analyses legal issues related to evidence and contract laws in the context of electronic commerce. Electronic commerce raises a number of legal problems such as the need for authentication, liabilities, whether electronic records are admissible as evidence and whether electronic transmissions are considered writing where writing is required. Many legal systems have faced or will face some questions, such as whether electronic evidence is inadmissible only in the ground of being created or stored electronically? Should the law of evidence be reformed in order to meet the new technol
APA, Harvard, Vancouver, ISO, and other styles
3

Singh, Nerisha. "Electronic evidence in criminal proceedings." Doctoral thesis, Faculty of Law, 2020. http://hdl.handle.net/11427/32978.

Full text
Abstract:
The research question central to the thesis is stated as follows: what are the implications of new technological phenomena in South African law to the existing legal frameworks in relation to (i) investigatory powers of law enforcement and security and intelligence agencies to obtain electronic evidence, and (ii) its subsequent admissibility in criminal proceedings? Written with an emphasis on South African law, but also taking into account aspects of foreign and international law, the thesis seeks to investigate how our existing legal frameworks which regulate the use of and access to electro
APA, Harvard, Vancouver, ISO, and other styles
4

Hong, Ki Young. "Why are electronic payments preferred? : evidence from international data /." free to MU campus, to others for purchase, 2002. http://wwwlib.umi.com/cr/mo/fullcit?p3060105.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Harris, Rodger C. "Propensity evident [i.e. evidence] fusion alchemy : rules of evidence 414 and the legal metamorphosis of similar similar offenses evidence in child molestation cases in the military /." abstract and full text PDF (free order & download UNR users only), 2006. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:1436204.

Full text
Abstract:
Thesis (M.J.S.)--University of Nevada, Reno, 2006.<br>"May 2006." Includes bibliographical references (leaves 170-174). Online version available on the World Wide Web. Library also has microfilm. Ann Arbor, Mich. : ProQuest Information and Learning Company, [2006]. 1 microfilm reel ; 35 mm.
APA, Harvard, Vancouver, ISO, and other styles
6

Janse, van Rensburg Wilmari. "The impact of electronic evidence in forensic accounting investigations / Wilmari Janse van Rensburg." Thesis, North-West University, 2014. http://hdl.handle.net/10394/11355.

Full text
Abstract:
This study revolves around the admissibility of electronic evidence obtained during forensic accounting investigations. Electronic evidence is problematic for the forensic accountant, in that the courts have difficulties with the admissibility of electronic evidence. The research method used in this dissertation is a literature study or literature review. Firstly, the study aims to define a forensic accountant. The need for the forensic accountant is determined, as well as the definition and the roles and responsibilities of the forensic accountant. The study further aims to establish how the
APA, Harvard, Vancouver, ISO, and other styles
7

Wood, Michelle H. "Organisation for innovation : evidence from the UK electronic components industry." Thesis, University of Newcastle Upon Tyne, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.388153.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Nieman, Annamart. "Search and seizure, production and preservation of electronic evidence / Annamart Nieman." Thesis, North-West University, 2006. http://hdl.handle.net/10394/1367.

Full text
Abstract:
Criminals are becoming increasingly involved in computing activity and connectivity, but practitioners in the criminal justice field do not seem to be keeping pace with crime in a computing context. Being comfortable with the technology that underpins the Information Age is a non-negotiable skill for those who have to unravel and bring twenty-first century crimes to book. Chapter two of this study therefore sought to serve two purposes. The first aim was to acquaint the reader with the exceedingly complex technologies involved in computers and networks. The second aim was to clarify the techni
APA, Harvard, Vancouver, ISO, and other styles
9

Zollo, Fabiana. "Emotional contagion and group polarization: experimental evidence on Facebook." Thesis, IMT Alti Studi Lucca, 2016. http://e-theses.imtlucca.it/200/1/Zollo_phdthesis.pdf.

Full text
Abstract:
Information, rumors, debates shape and reinforce the perception of reality and heavily impact public opinion. Indeed, the way in which individuals influence each other is one of the foundational challenges in several disciplines such as sociology, social psychology, and economics. One of the most fascinating and powerful mechanisms of social contagion is that of group polarization. The phenomenon manifests when like-minded people discuss and reinforce their shared views thus ending up in a more extreme position. The core of the research work presented in this thesis explores the pheno
APA, Harvard, Vancouver, ISO, and other styles
10

Jordaan, Jason. "An examination of validation practices in relation to the forensic acquisition of digital evidence in South Africa." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1016361.

Full text
Abstract:
The acquisition of digital evidence is the most crucial part of the entire digital forensics process. During this process, digital evidence is acquired in a forensically sound manner to ensure the legal admissibility and reliability of that evidence in court. In the acquisition process various hardware or software tools are used to acquire the digital evidence. All of the digital forensic standards relating to the acquisition of digital evidence require that the hardware and software tools used in the acquisition process are validated as functioning correctly and reliably, as this lends credib
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Electronic evidence"

1

Gruber, Jordan S. Electronic evidence. Lawyers Cooperative Pub., 1995.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Mason, Stephen. Electronic Evidence. University of London Press, 2017.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Canadian Institute of Chartered Accountants. Electronic audit evidence. Canadian Institute of Chartered Accountants, 2003.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

barrister, Mason Stephen, ed. International electronic evidence. British Institute of International and Comparative Law, 2008.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Court, Philippines Supreme. Rules on electronic evidence. Lexpert Publications, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Stanfield, Allison. Computer forensics, electronic discovery and electronic evidence. LexisNexis Butterworths, 2009.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Stanfield, Allison. Computer forensics, electronic discovery and electronic evidence. LexisNexis Butterworths, 2009.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Stanfield, Allison. Computer forensics, electronic discovery and electronic evidence. LexisNexis Butterworths, 2009.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Stanfield, Allison. Computer forensics, electronic discovery and electronic evidence. LexisNexis Butterworths, 2009.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Board, Canadian General Standards. Electronic records as documentary evidence. Canadian General Standards Board, 2005.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Electronic evidence"

1

Tran, Quynh Anh. "Finding Electronic Evidence." In European Yearbook of International Economic Law. Springer Nature Switzerland, 2022. http://dx.doi.org/10.1007/978-3-031-18572-4_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Bernhard, Matthew, Josh Benaloh, J. Alex Halderman, et al. "Public Evidence from Secret Ballots." In Electronic Voting. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68687-5_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Littlewood, Anne. "Electronic Searching for Clinical Trials Information." In Evidence-Based Orthodontics. John Wiley & Sons, Inc., 2018. http://dx.doi.org/10.1002/9781119289999.ch3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Littlewood, Anne. "Electronic Searching for Clinical Trials Information." In Evidence-Based Orthodontics. John Wiley & Sons, Ltd., 2013. http://dx.doi.org/10.1002/9781118688489.ch3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Tenhunen, Matti. "The Integrity of Electronic Evidence." In Integrity and Internal Control in Information Systems. Springer US, 1997. http://dx.doi.org/10.1007/978-0-387-35317-3_8.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Tran, Quynh Anh. "The Authentication of Electronic Evidence." In European Yearbook of International Economic Law. Springer Nature Switzerland, 2022. http://dx.doi.org/10.1007/978-3-031-18572-4_7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Norström, Livia, Johan Magnusson, and Vasili Mankevich. "The Great Divide: Empirical Evidence of a Decoupling of Digital Transformation and Sustainability." In Electronic Participation. Springer Nature Switzerland, 2022. http://dx.doi.org/10.1007/978-3-031-23213-8_5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Epifani, Mattia, and Fabrizio Turchi. "Standard for the Electronic Evidence Exchange." In Law, Governance and Technology Series. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-74872-6_15.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Tran, Quynh Anh. "The Significant Types of Electronic Evidence." In European Yearbook of International Economic Law. Springer Nature Switzerland, 2022. http://dx.doi.org/10.1007/978-3-031-18572-4_5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Vishik, Claire, David Ott, and David Grawrock. "Intention Semantics and Trust Evidence." In ISSE 2012 Securing Electronic Business Processes. Springer Fachmedien Wiesbaden, 2012. http://dx.doi.org/10.1007/978-3-658-00333-3_23.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Electronic evidence"

1

Adhikari, Neha, Manan Chhajed, Divya Raichura, and Prasenjit Bhavathankar. "LexChain: A Blockchain-based Solution to Safeguard Electronic Evidence in Legal Systems." In 2025 13th International Symposium on Digital Forensics and Security (ISDFS). IEEE, 2025. https://doi.org/10.1109/isdfs65363.2025.11012076.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Zhou, Fuman, Haitao Jin, Jian Xue, and Binglun Li. "Design and Verification of Electronic Evidence Solidification System Based on Power Trading Business." In 2024 International Conference on Artificial Intelligence and Power Systems (AIPS). IEEE, 2024. http://dx.doi.org/10.1109/aips64124.2024.00108.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Singh, Vratika, Bindu Jindal, Dhannjay Singh Pundir, Shalini Gupta, Poonam Lambha, and Rimpy Bhardwaj. "The Impact of AI Technologies on the Relevance of Electronic Records for Evidence." In 2025 5th International Conference on Pervasive Computing and Social Networking (ICPCSN). IEEE, 2025. https://doi.org/10.1109/icpcsn65854.2025.11035468.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Christiaanse, Rob, Paul Griffioen, and Joris Hulstijn. "Reliability of electronic evidence." In ICAIL '15: 15th International Conference on Artificial Intelligence and Law. ACM, 2015. http://dx.doi.org/10.1145/2746090.2746098.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Azizova, Olga R. "Electronic evidence in civil procedure." In Актуальные проблемы национального и международного права. Санкт-Петербургский институт (филиал) ВГУЮ (РПА Минюста России), 2022. http://dx.doi.org/10.47645/9785604917404_225.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Tykhoniuk, O. V. "Electronic evidence in labor relations." In ADVANCES IN LAW: THE VIEW OF DOMESTIC AND FOREIGN SCHOLARS. Baltija Publishing, 2024. http://dx.doi.org/10.30525/978-9934-26-493-1-32.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Zhang, Yilin. "Collection and Preservation of Electronic Evidence." In 3rd International Conference on Science and Social Research (ICSSR 2014). Atlantis Press, 2014. http://dx.doi.org/10.2991/icssr-14.2014.320.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Jurkevich, Tatjana. "ELECTRONIC EVIDENCE CONCEPT (EXPERIENCE OF LATVIA)." In 6th SWS International Scientific Conference on Social Sciences ISCSS 2019. STEF92 Technology, 2019. http://dx.doi.org/10.5593/sws.iscss.2019.1/s02.014.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Koshelev, Anton, and Ekaterina Rusakova. "ELECTRONIC EVIDENCE IN CIVIL PROCEEDINGS IN INDIA." In NORDSCI International Conference. SAIMA Consult Ltd, 2020. http://dx.doi.org/10.32008/nordsci2020/b2/v3/10.

Full text
Abstract:
A significant leap in the development of information technology over the past twenty years has made the global legal community respond to new challenges that have come along with the progress in the digital environment. Together with the convenience of using electronic resources, society has developed a need for a simple and understandable legislative regulation of legal relations arising from the use of computer information technologies and various products of electronic digital activity in order to protect their interests potentially. The concept and types of electronic evidence in civil pro
APA, Harvard, Vancouver, ISO, and other styles
10

Grewal, G. S., M. D. Ryan, S. Bursuc, and P. Y. A. Ryan. "Caveat Coercitor: Coercion-Evidence in Electronic Voting." In 2013 IEEE Symposium on Security and Privacy (SP) Conference. IEEE, 2013. http://dx.doi.org/10.1109/sp.2013.32.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Electronic evidence"

1

Rossel, Lucia, Fabrizio Santoro, and Naphtal Hakizimana. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.048.

Full text
Abstract:
Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the
APA, Harvard, Vancouver, ISO, and other styles
2

Hakizimana, Naphtal, and Fabrizio Santoro. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.033.

Full text
Abstract:
Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the
APA, Harvard, Vancouver, ISO, and other styles
3

Wright, Richard, Erdal Tekin, Volkan Topalli, Chandler McClellan, Timothy Dickinson, and Richard Rosenfeld. Less Cash, Less Crime: Evidence from the Electronic Benefit Transfer Program. National Bureau of Economic Research, 2014. http://dx.doi.org/10.3386/w19996.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Gadenne, Lucie, Ross Warwick, and Tushar Nandi. The effect of electronic transactions on tax compliance: Evidence from West Bengal. The IFS, 2022. http://dx.doi.org/10.1920/re.ifs.2024.0447.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Tinta, Jasmine, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, and Kèrabouro Pale. Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.100.

Full text
Abstract:
Electronic tax services represent a promising opportunity to strengthen business tax compliance in developing countries, particularly in Africa, where the level of business informality remains high. These services offer more inclusive, secure, and rapid access to tax processes to enable businesses to meet their tax obligations more efficiently. The use of electronic platforms also helps businesses to maintain more accurate financial records, which improves the quality of tax returns and enhances the perception of the effectiveness of controls by tax authorities. In addition, these technologies
APA, Harvard, Vancouver, ISO, and other styles
6

Nicholson, M. M., and T. P. Weismuller. Evidence of Electronic Conduction Due to Mixed Osication States in Litetium Diphthalocyanine Films. Defense Technical Information Center, 1985. http://dx.doi.org/10.21236/ada154159.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Lewis-Faupel, Sean, Yusuf Neggers, Benjamin Olken, and Rohini Pande. Can Electronic Procurement Improve Infrastructure Provision? Evidence From Public Works in India and Indonesia. National Bureau of Economic Research, 2014. http://dx.doi.org/10.3386/w20344.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Ziedan, Engy, Kosali Simon, and Coady Wing. Mortality Effects of Healthcare Supply Shocks: Evidence Using Linked Deaths and Electronic Health Records. National Bureau of Economic Research, 2022. http://dx.doi.org/10.3386/w30553.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Tinta, Jule Kaïni, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, and Kèrabouro Pale. Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.099.

Full text
Abstract:
African governments are increasingly digitalising their tax systems, with the hope of raising more revenue through digitalisation. This paper investigates the adoption and impact of electronic services on tax outcomes, focusing on small and medium enterprises (SMEs) in Burkina Faso. We focus on three indicators of e-service adoption by taxpayers – namely registering for the eSINTAX platform, using it for e-filing (called eSINTAX filing), and paying taxes digitally (called tax epayment). We rely on survey data from 1,090 SMEs and tax administrative data of about 17,000 SMEs on eSINTAX, tax retu
APA, Harvard, Vancouver, ISO, and other styles
10

Hakizimana, Naphtal, and Fabrizio Santoro,. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.038.

Full text
Abstract:
Data on economic transactions is crucial for tax administrations to be able to enforce tax compliance, and technology can be key to obtaining information. In the last decade, African tax administrations have increasingly adopted technological advances such as integrated systems, electronic filing, and electronic billing machines (EBMs). EBMs allow taxpayers to digitise their transactions and transfer billing information automatically to the revenue authority. They have high potential, as they allow firms to lower their administrative and compliance costs, streamline transactions, improve recor
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Electronic evidence' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography