Legal Aspects of Tax Administration Electronisation
Keyword(s):
Nowadays, information and communication technologies are used in all areas of human activity. Naturally, tax administration is not an exception. There is no dispute that the introduction of such technologies has a positive performance impact in many areas. However, does the introduction of such technologies have some legal consequences as well? The aim of the paper is to identify the legal aspects arising from the usage of such technologies in tax administration.
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