MAXIMIZING TAX COLLECTION EFFICIENCY THROUGH STRATEGIC CUSTOMS TECHNOLOGY ADOPTION: A REVIEW OF GLOBAL TRENDS AND APPLICATIONS

Abstract

Governments are accelerating customs digitalization to safeguard revenue while enabling faster, risk‑based clearance. This paper refines and synthesizes recent evidence on how strategic customs technologies translate into measurable gains in tax collection efficiency (TCE). We conduct a structured narrative review of 2020–2025 peer‑reviewed studies and flagship policy reports (Scopus/WoS; WCO/OECD/World Bank/IMF), integrating insights through the Technology Acceptance Model (TAM) and Institutional Theory. The synthesis indicates that integrated e‑customs/Single Window, API‑based interoperability, and AI‑enabled risk engines are consistently associated with shorter clearance times, higher audit hit‑rates, improved valuation accuracy, and greater post‑clearance recovery—conditional on user‑centred design, training/ICT support, robust data governance, and enabling legal frameworks. For middle‑income administrations, benefits are maximized by phased use‑case pilots, data‑quality programs, and human‑in‑the‑loop analytics with transparent KPIs (e.g., Time Release Study (TRS), audit yield, recovery per audit, cost‑to‑collect). Originality stems from integrating behavioural (TAM) and institutional lenses to convert global evidence into an actionable 12–24‑month roadmap tailored to administrations such as the Royal Malaysian Customs Department (RMCD).