Digitalization And Tax Law 2023
1. Aufl. 2023
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S. 731. Introduction
Over the last years, digital technologies have developed rapidly, resulting in a need for organizations to adapt their business models and processes to a digital change. This digital transformation is broadening in all areas and is affecting both the industry and society, which subsequently accelerates the economy as well. This is shown “by the fact that global spending on digital transformation continues to grow at an average annual rate of 16-18%”. According to Chanias who quotes Westerman, Bonnet and McAfee, digital transformation refers to “the extended use of advanced IT, such as analytics, mobile computing, social media, or smart embedded devices, and the improved use of traditional technologies, such as enterprise resource planning (ERP), to enable major business improvements”.
Thus, the digital transformation has also an effect on the systems and software that enable enterprise resource planning which are called ERP systems. “ERP systems can be considered as the most important development in the corporate use of information technology and are […] the backbone of organizations”. They form the basis of most enterprises’ IT landscapes and are pervasive in the mod...