Манифестације дигиталне модернизације опорезивања
Manifestations of Digital Modernization of Taxation

Author(s): Marina Dimitrijević
Subject(s): Social Sciences, Law, Constitution, Jurisprudence
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Taxation;Tax procedure;Digital technology;Digital modernization of taxation;Manifestation of digital modernization of taxation
Summary/Abstract: The decision to modernize the procedure of administering a tax system in a contemporary state by extensively applying digital technology is understandable. There are several segments of this procedure within which technology found its application, thus bringing plenty of changes and a certain transformation of understanding of the taxation phenomenon. The pros and cons of digital modernization of taxation, which are the focus of this paper, indicate that the framework of actions of tax authorities and the traditional approach to performing tax operations are changing significantly and that the population of taxpayers is directed and gradually accustomed to the new, so-called digital-technological paradigm of fulfilling their tax obligations. Through the digital network connection between tax authorities and taxpayers in the current circumstances, realization of tax activity of the state is presented to the tax public differently than before, thus showing the tax authority's acceptance of the widespread tendency of digitalizing the management of tax activities. Although the modernization of taxation (the field of taxation), in cooperation with digital technology, becomes unavoidable if we take into account not only the demands of national tax system but also international tax standards (promoted by the international financial organizations), the inevitable fact remains that in each national environment, there is a unique spectrum of factors whose actions determine the range and dynamics of its re-evaluation and acceptance by taxpayers, i.e., its actual implementation.

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