TAX MANAGEMENT IMPLICATIONS
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.