Digitalization And Tax Law 2023

1. Introduction

1.1. Problem formulation

The digitalization of businesses is continuing and is disrupting industries and their business models. The term digital transformation has reached all the business functions and business processes. We see fundamental changes in operations and organizations to support the digital transformation. Enterprises are forced to go the path of digitalization and to accept, that reaching the required maturity as soon as possible will be critical for survival.

This research is specifically focusing on the tax function of an enterprise. The tax functions are also under pressure to transform their organizations to be fit for the upcoming tax challenges, to support the business during their digital transformation, to remain a good taxpayer by ensuring compliance to all regulations, and to establish smooth cooperation with tax administrations. The finance and the tax function environment has started to use the upcoming technologies and techniques like business intelligence (BI), artificial intelligence (AI) and machine learS. 3ning (ML), blockchain, enterprise performance management (EPM), data lakes, and others. Risse summarized digitalization requirements and s...