Tags:Autofälle, Digitalisierung, E-Government, Finanzverwaltung, hybride Fallbearbeitung, Künstliche Intelligenz and Steuerfestsetzung
Abstract:
This article highlights the opportunities and challenges for the German fiscal administration that are opening up as a result of the digital transformation and elaborates on them on the basis of the new guiding principle for processing tax returns. The focus of the content is on detailed explanations of the status quo and the prospects for tax case processing. The presentation is rounded off by the development of a solution approach for increasing the significance of exclusively automation-supported tax assessment.
The Exclusively Automation-Based Tax Assessment of § 155 (4) S. 1 AO as a New Model for German Tax Enforcement