The influence of digitalization on tax audit

Abstract

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 emphatically optimistic, mostly in the United States, where this process began. Expectations were high that, at the end of the second decade of the 21st century, companies will be successful in the process of digital transformation, and where the most difficult implementation changes are expected and the greatest positive results are achieved. Decision-makers in the corporate world and in the public administration itself, as already observed in the tax administration, are faced with a process of digital transformation that will be further accelerated by the global pandemic COVID-19.