Mercantile,
commercial and accounting documents filed and kept in electronic format: Heterogeneity in the technological adaptation of taxpayers systems
Effectiveness
of Tax management and inspection depends
on the taxpayer’s responsibilities guaranteeing the accessibility, integrity, legibility and
interpretation of his
electronic records
Tax
control needs an important degree of information offered by intermediaries participating in
e-commerce transactions
New
types of information: access providers, certification entities, complex value added service providers, etc.