Kumar, R., Singh, S., & Kumar, P. (2019). Automation in tax compliance: A review and future directions. International Journal of Taxation and Accounting, 10(2), 123-135.

The Electronic Receipt Cum Assessment (ERCA) business income tax declaration form is a crucial document for businesses to report their income and claim tax deductions. However, the manual process of filling and submitting the form can be tedious and prone to errors. This paper proposes a novel approach to designing an ERCA business income tax declaration form using Excel, leveraging its built-in features to automate calculations, validate data, and generate a compliant form. Our proposed design aims to reduce errors, increase efficiency, and enhance taxpayer compliance.

Johnson, K., Smith, J., & Williams, P. (2018). Using Excel for tax planning and compliance. Journal of Taxation, 129(3), 34-41.

Smith, J., Johnson, K., & Davis, M. (2020). The impact of automation on taxpayer compliance. Journal of Taxation and Accounting, 11(1), 15-25.