Recent Trends in Taxation and Tax Control
Recent Trends in Taxation and Tax Control

Author(s): Georgi Ranchev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: digital transformation; tax control; electronic invoicing
Summary/Abstract: The fast technological development which we observe would change in an irreversible way the requirements and the perceptions of the society regarding taxation and tax control. The availability of huge amounts of data and the automatic exchange of information also with the revenue authorities would lead to substantial improvements in the applied methods of control and tax risk analysis. The implementation of electronic invoicing will facilitate the tax authorities to shift from tax control following the taxable events control into real-time tax control.

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