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