Legal Aspects of Tax Administration Electronisation
DOI : 10.36250/00749.55
Date : 2019
Pages : 577-584
Document type : tanulmány
Subject : tax administration, electronisation, law and technologies, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Colligatum head record : http://hdl.handle.net/20.500.12944/14704
Abstract :
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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