Home  Journals  Financial Analytics: Science and Experience  3(345) - 2018 July-September

Tendencies of tax controlling development in the conditions of digital economy

Vol. 11, Iss. 3, SEPTEMBER 2018

Article PDF Version

Received: 13 December 2017

Received in revised form: 15 January 2018

Accepted: 23 January 2018

Available online: 29 August 2018

Subject Heading: Tax regulation

JEL Classification: E62, H30, H32

Pages: 354–364

https://doi.org/10.24891/fa.11.3.354

Subject This article discusses the role of new technologies in improving the efficiency of the company's tax department.
Objectives The article intends to analyze the main tendencies in the development of internal and external tax controlling.
Methods The research involves the methods of logical and statistical analyses.
Results The article shows the role and importance of information technologies in building an effective system of internal tax control of organizations.
Conclusions The introduction of new technologies allows to cope with the growing requirements to the tax function of the organization.

Keywords: tax controlling, digital economy, horizontal monitoring, e-invoicing

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