The Impact of Tax Audits and Digitalization on the Amount of Tax Arrears: Analysis of Factors Influencing the Efficiency of Tax Collection
Background - Digitalization has become one of the most important trends in modern tax administration and public sector management. Tax authorities increasingly rely on digital technologies to improve administrative efficiency, enhance taxpayer services, and strengthen tax compliance. Despite signifi...
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| Autor principal: | |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
University of Finance and Administration
2026-06-01
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| coleção: | ACTA VŠFS |
| Assuntos: | |
| Acesso em linha: | https://www.vsfs.cz/periodika/acta-2026-1-02.pdf |
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