Digitalization and Automatic Exchange of Information to Enable Effective Tax Return Process for the Canton of Jura

Abstract

This master thesis explores how digitalization and automatic exchange of information can benefit to the tax return process in Switzerland. This research project follows a methodology based on a design science research to answer the research questions and fulfil the research objectives.An innovative tax return process for the canton of Jura is proposed in the main part of this thesis. The built process is then evaluated with simulation of test cases and evalutation workshops with specialists. The evaluations resulted in a list of identified problems, improvement needs and success factors regarding the proposed innovative process. The innovative process proposed as the main artefact of this thesis was built based on a literature review exploring state-of-the-art research on tax return processes and modern European tax return process. Brainstorming sessions were also conducted with various experts to discuss possible innovation in the tax return process in Switzerland.