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.
Ranchev, G. Recent Trends in Taxation and Tax Control,
Издателски комплекс - УНСС, 2022, 294-301.
Ranchev, G. .
Recent Trends in Taxation and Tax Control.
София: Издателски комплекс - УНСС, 2022, 294-301.
Ranchev, G. (2022)
Recent Trends in Taxation and Tax Control,
София: Издателски комплекс - УНСС, 294-301
Ranchev, G.
(2022).
Recent Trends in Taxation and Tax Control. 70 години Финансово-счетоводен факултет на УНСС : Международна научна конференция (с. 294-301). София: Издателски комплекс - УНСС.
