DIGITAL FISCAL TRANSPARENCY IN MEGAPROJECT GOVERNANCE
DOI:
https://doi.org/10.18623/rvd.v23.6251Palabras clave:
Digital Governance, Electronic Invoicing, Fiscal Transparency, Infrastructure Sustainability, Vision 2030Resumen
Digital compliance infrastructures are increasingly recognized as foundational components of sustainability-oriented development governance in emerging economies implementing large-scale infrastructure transformation programs. Saudi Arabia’s Vision 2030 and Brazil’s digital fiscal transparency architecture represent two influential Global South regulatory modernization pathways linking enterprise reporting systems with national accountability objectives. This article develops a comparative governance framework explaining how enterprise resource planning (ERP) integration, electronic invoicing mandates and value-added tax digitalization strengthen transparency across infrastructure megaproject ecosystems. Using doctrinal regulatory analysis and comparative institutional evaluation, the study demonstrates that digitally integrated tax reporting environments function as sustainability-enabling governance infrastructures rather than purely administrative compliance tools. The article concludes that digital fiscal transparency mechanisms operate as institutional instruments supporting accountability and regulatory coordination across capital-intensive development environments in emerging economies.
Citas
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