Paying Taxes in the Digital Age
The paper deals with new trends and new challenges for tax administrations in the digital age. A review of contemporary trends in developed economies and recent academic literature indicates there may be a visible trend of shifting the burden of collection and consolidation of data on e.g. transact...
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| Format: | Article |
| Language: | English |
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Comenius University in Bratislava, Faculty of Law
2020-12-01
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| Series: | Bratislava Law Review |
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| Online Access: | https://blr.flaw.uniba.sk/index.php/BLR/article/view/209 |