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- Title
Digitale steuerliche Außenprüfung.
- Authors
Wargowske, Lars; Greil, Stefan
- Abstract
The article discusses various factors that help in bringing about the digitization of the taxation procedure in Germany in general and the external tax audit of companies in particular. Topics include the use of the digital taxpayer data in conducting external tax audit for companies; evaluation of the data to generate questions in individual cases; and the use of procedures and processes of business informatics and business intelligence for the analysis of companies.
- Subjects
TAX auditing policy; DIGITIZATION; TAXATION of business enterprises; BUSINESS informatics; BUSINESS intelligence
- Publication
FinanzRundschau, 2019, Vol 101, Issue 13, p608
- ISSN
2567-4765
- Publication type
Article