The influence of digitalization on tax audit

The paper discusses the latest research and trends in the field of digitalization of businesses and consequently national tax administrations with a focus on aspects, consequences and prospects of tax audit development. At the beginning of the digitalization process, corporate executives were emphat...

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Bibliographic Details
Main Authors: Cipek Ksenija, Ljutić Ivana B.
Format: Article
Language:English
Published: Center for Economic and Financial Research, Belgrade 2021-01-01
Series:Oditor
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2021/2217-401X2101037C.pdf