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13.
Digitalizacija in njeni izzivi za davčno administriranje [Elektronski vir]
Klun, Maja, 1969- ; Klun, Maša
Digitalizacija je trenutno verjetno ena izmed najpogosteje uporabljenih besed, ko se govori o razvoju, napredku, investicijah, skratka o vsem, kar je na nek način povezano z inovacijami. Seveda ...digitalna transformacija posega na vsa področja delovanja posameznika in podjetij, zato se tudi področje davkov temu ne more in ne izogiba. Kljub temu da je digitalizacija proces, ki sedaj traja že nekaj časa, pa se v znanstvenih razpravah na temo povezovanja digitalizacije in davčnega procesiranja ne dogaja prav veliko. Namen prispevka je prikaz razvoja digitalizacije v povezavi z davčnimi zadevami v znanstveni literaturi.
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