Open AccessPaying Taxes in the Digital Age
Author(s) -
Matej Kačaljak
Publication year - 2020
Publication title -
bratislava law review
Language(s) - English
Resource type - Journals
eISSN - 2644-6359
pISSN - 2585-7088
DOI - 10.46282/blr.2020.4.2.209
Subject(s) - taxpayer , tax administration , consolidation (business) , public economics , administration (probate law) , tax law , economics , tax reform , business , law and economics , accounting , political science , law , macroeconomics
The paper deals with new trends and new challenges for tax administrations in the digital age. A review of contemporary trends in developed economies and recent academic literature indicates there may be a visible trend of shifting the burden of collection and consolidation of data on e.g. transactions, income and wealth from the taxpayer to the tax administration. The paper identifies several particular areas in the Slovak tax law, where (omitting the factor of current technological capacity on the side of tax administration) there may exist possibility to follow this trend. Primarily doctrinal method and method of analysis of legal norms was employed.