The use of technology has revolutionised the way in which governments around the world collect taxes. Technology has made it easier for tax authorities to engage with their stakeholders and to efficiently undertake their primary tax collection function. Technology is now used extensively in tax authority audits and other interventions, leading to more focused and comprehensive interventions than in previous times. This article discusses the use of technology by tax authorities in different areas and explores what taxpayers and advisers should do to keep pace with the rapidly changing landscape. The broad areas considered are:
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