Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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Clearly, in this open, complex and global framework, the role of tax administrations cannot be left behind; that is, tax administrations must adopt as a priority the role of adapting to the growing needs of a digitalized context, where transnational operations through digital platforms are becoming more and more prevalent and where it is very necessary to have developed international information platforms. That is the present and future reality for both developing and specially non-developing countries.

We would like to highlight “The digitalization of tax administrations” as a pivotal element of “Tax risk management processes”. Our starting hypothesis intends to show the relevance of the “Digitalization of Tax Administrations” as a common denominator of every phase of the risk management processes for Tax Administrations.

The find outs derived from the verification of this hypothesis may be a reference in decision-making concerning the need for states to invest in digitization processes of tax administrations. A conclusion that is further reinforced as a consequence of the crucial moment we are experiencing due to the COVID-19 pandemic, which has led tax administrations worldwide to observe a generalized phenomenon consisting of a decrease in tax collection.