Legal Aspects of Tax Administration Electronisation
DOI : 10.36250/00749.55
Megjelenés dátuma : 2019
Oldalszám : 577-584
Dokumentum típusa : tanulmány
Kulcsszó : tax administration, electronisation, law and technologies, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Kolligátumi fejrekord : https://tudasportal.uni-nke.hu/xmlui/handle/20.500.12944/14704
Absztrakt :
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.
A tételhez tartozó fájlok
Név: Michal_Tulacek_Legal_Aspects_of_Tax_Administration_577-584.pdf
Méret: 173.1Kb
Formátum: PDF
Leírás: tanulmány