The Impact of Digitalisation on Tax Audit

Ksenija Cipek
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Ksenija Cipek: Ministry of Finance

A chapter in WCLF Tax und IP Gesprächsband 2019, 2021, pp 59-73 from Springer

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.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-32073-7_5

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DOI: 10.1007/978-3-658-32073-7_5

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