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The Impact of Digitalisation on Tax Audit

In: WCLF Tax und IP Gesprächsband 2019

Author

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  • Ksenija Cipek

    (Ministry of Finance)

Abstract

Zusammenfassung Tax audit is the most expensive instrument of tax administration. It is a repressive instrument whose role is very important, especially in detecting tax frauds. However, since one of the strategic goals of all tax administrations is the voluntary fulfillment of tax obligations by taxpayers, the role of tax audit and the activation of tax audit measures should be an exception and not a rule! If the most expensive tax administration instrument is activated and results without irregularities identified with the taxpayer, we can conclude that such repressive instrument was misdirected.

Suggested Citation

  • Ksenija Cipek, 2021. "The Impact of Digitalisation on Tax Audit," Springer Books, in: Wolfgang W. Kraft & Andreas Striegel (ed.), WCLF Tax und IP Gesprächsband 2019, pages 59-73, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-32073-7_5
    DOI: 10.1007/978-3-658-32073-7_5
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