A paradigm shift in VAT tax controls to be anticipated: “post-audit” vs. “continuous transaction monitoring” models

The rise of new technologies, such as artificial intelligence, the automation of robotic processes, or even “data-mining” and the awareness of the advantages offered by these, are pushing tax administrations, and more generally governments, to rethink their methods of controlling transactions. For example, in France in 2019, 22% of tax audits were scheduled using data analysis methods and the trend is towards the generalization of these methods.

An interesting article about the use of new technologies by tax authorities.

Source Laurent Poigt (in French)

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