An evaluation of the digital response of tax authorities to optimise tax administration within the digitalised economy

This study provides insight into the international digital response of tax authorities to optimise tax administration within the digitalised economy. While the legislative and policy responses to the digitalisation of the economy establish a legal right to collect taxes, an optimised tax administrat...

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Veröffentlicht in:	eJournal of tax research 2020-12, Vol.18 (2), p.382-401
Hauptverfasser:	Strauss, Helena, Fawcett, Tyson, Schutte, Danie
Format:	Artikel
Sprache:	eng
Schlagworte:	Digital economy Economic development Global economy Information technology International taxation Interviews Literature reviews Management Tax administration Tax assessments Tax reform Tax returns Taxation Taxpayers
Online-Zugang:	Volltext
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