INTEGRATING FORENSIC ACCOUNTING AND TECHNOLOGY: A LIFECYCLE FRAMEWORK FOR TAX FRAUD COUNTERACTION

Abstract

This study proposes a new strategic lifecycle-based conceptual framework called the Forensic-Tech Tax Tool Framework (FTTTF), designed to counter tax fraud by integrating forensic accounting with digital technologies such as artificial intelligence, blockchain, and big data analytics. The framework positions tax fraud not merely as a financial offence but as a threat to national economic security, with implications for public trust, fiscal stability, and sovereignty. Established around three interconnected stages of prevention, detection, and correction, the model combines forensic expertise with intelligent technologies to enhance transparency, strengthen enforcement capacity, and support institutional accountability. It is based on five theoretical perspectives: the Fraud Triangle, Institutional Theory, Control Theory, the Technology Acceptance Model, and the Theory of National Economic Security. With relevance for developing economies where enforcement capacity is limited, the framework highlights the need for specialist teams, digital risk assessment, secure audit systems, and stronger inter-agency collaboration. As a conceptual model, the FTTTF still requires empirical validation, but it offers a basis for future research and policy experimentation. By reframing digital tax enforcement as a strategic component of economic governance rather than a purely technical function, the study offers a scalable tool for improving compliance and strengthening government accountability.