Tools
Tools
Murray, Keith (2025) Tax Digitalisation – The Hidden Cost of Progress: The Wave of Efficiency Unveils New Challenges for SMEs. Masters thesis, Dublin, National College of Ireland.
Preview |
PDF (Master of Business)
Download (1MB) | Preview |
Abstract
This research dissertation assesses the implications of tax digitalisation by exploring the lived experiences of Irish small to medium sized enterprises (“SME”) using the principles of taxation: equity, simplicity, efficiency and neutrality, as the primary analysis tool. This study is driven by concerns that tax digitalisation, whilst enhancing efficiency may distort other principles, creating disproportionate burdens which befall SMEs. This research adopts a mixed methods approach and pragmatist epistemology, combining qualitative thematic analysis of 10 semi-structured interview and a 10-question quantitative survey, both presented to SME tax and finance personnel.
Sample participants comprised of micro, small and medium sized enterprises, from a multitude of industries including technology, and possessing a range of digital capabilities and maturities. The literature review synthesises each tax principle established in Adam Smith’s Wealth of Nations and recent research on tax policy evolution.
Findings reveal a consistent perception of unfairness, where efficiency gains are either unrealisable or offset by increased administrative complexity and costs with respondents identifying capacity gaps particularly within non-tech sectors. This study also identifies tensions between theoretic policy objectives and operational realities for SMEs driven by capacity and resource specific challenges. The analysis concludes that while digitalisation can enhance tax administration, it risks an imbalance in tax principles and disproportionate burden on SMEs without targeted adjustments. This study proposes a principles-based framework for assessing the impact of digital tax reforms on SMEs, to optimise on efficiency without disproportionately undermining other principles
| Item Type: | Thesis (Masters) |
|---|---|
| Supervisors: | Name Email Gibney, Desmond UNSPECIFIED |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > Small Business Sector H Social Sciences > HJ Public Finance > Taxation |
| Divisions: | School of Business (- 2025) > Master of Business Administration |
| Depositing User: | Tamara Malone |
| Date Deposited: | 12 Jan 2026 19:20 |
| Last Modified: | 12 Jan 2026 19:20 |
| URI: | https://norma.ncirl.ie/id/eprint/9101 |
Actions (login required)
 |
View Item |