The Influence of Digitalization on Tax Audit
Paper Accepted: 01.12.2020.
The paper discusses the latest research and trends in the field of digitalization of businesses and consequently national tax administrations with a focus on aspects, consequences and prospects of tax audit development. At the beginning of the digitalization process, corporate executives were emphatically optimistic, mostly in the United States, where this process began. Expectations were high that, at the end of the second decade of the 21st century, companies will be successful in the process of digital transformation, and where the most difficult implementation changes are expected and the greatest positive results are achieved.
Key words: tax audit, digitalization, compliance, risk management system
 Ksenija Cipek, Director/Head of the legal and tax risk analysis, Ministry of Finance of Croatia, Lecturer in postgraduate studies, Law School-University of Zagreb, Croatia +385 1 2386 960. E-mail: email@example.com
 Assistant Professor Ivana B. Ljutić PhD, MA, LlM, Belgrade Banking Academy, Union University, Belgrade, Serbia, +381 64 9411195. E-mail: firstname.lastname@example.org