THE TIME IS ALREADY HERE: Tax Administrations in Digital Evolution

Tax administrations around the world face a new era of digital evolution. Tax policyis one of the most important policies of each country, so the time of new digitalchallenges cannot be ignored. Tax administrations have a huge amount ofinformation that needs to be safe, confidential and disposed of in accordance withregulations and prescribed procedures. In addition to collecting tax revenues, one ofthe tasks of the tax administration is to serve taxpayers. In digital era, they try to easethe administrative burden on taxpayers using new technologies. New technologiesare also used for the purpose of preventing tax frauds and determining the risk oftaxpayers. What kinds of new technologies will be used by tax administrationsdepends on their estimate, but cannot be overlooked if they want to be efficient intheir work. Tax legislation is also faced with new challenges such as the occurrenceof crypto currency. The subject of this article is the emphasis on the possibilities ofapplying new technologies in tax administrations, the relationship between taxlegislation and technology, the possibilities of digitization and the consideration ofcrypto currency issues.