Inhaltsverzeichnis

Digitalization And Tax Law 2023
Inhaltsverzeichnis
Preface
List of Editors/Authors
List of Abbreviations
Digital maturity models for tax functions
- Digital maturity models for tax functions
- 1. Introduction
  - 1.1. Problem formulation
  - 1.2. The objective of the research
  - 1.3. Course of investigation
- 2. Literature
  - 2.1. Maturity models introduction
  - 2.2. Business process maturity models (BP-MM)
  - 2.3. Digital maturity models (DMM)
  - 2.4. Maturity models for tax functions (TMMM)
  - 2.5. Tax administration digitalization MM: OECD Tax Administration 3.0
- 3. Empirical work
  - 3.1. Digital maturity models for tax functions – literature review
  - 3.2. Result of the literature review
  - 3.3. Survey with tax experts
- 4. Results
  - 4.1. Overview
  - 4.2. Literature on digital maturity models for tax functions
  - 4.3. Digital Tax Maturity Model by WTS (WTS DTMM)
  - 4.4. TaxTech maturity model by Fettke (TaxTechMM)
  - 4.5. Digital Tax Process Maturity Model by Niesen (DTPMM)
  - 4.6. Digital maturity in the tax consulting industry (Germany)
  - 4.7. Model comparison and linkage to digitalization capabilities of a tax function
  - 4.8. Survey results
- 5. Interpretation, discussion and future prospects
  - 5.1. Overview
  - 5.2. Reflection on the research questions
  - 5.3. Answering the research question
  - 5.4. Future prospects
- 6. Appendix
  - 6.1. Appendix A.1 BPM Maturity Model
  - 6.2. Appendix A.2 Digital Transformation Maturity Model
  - 6.3. Appendix A.3 Survey – Questionnaire
I Tax compliance supported by ERP systems such as SAP S/4HANA
- Methodical support of an ERP transformation with focus on business process management based on a case study of SAP S/4HANA
- Increase of tax compliance through the implementation of tax within SAP S/4HANA transformation projects and implementation of respective reporting tools
II Digitalization in different areas of tax law
III Digital tax audit/tax disputes
- Audit procedure for tax processes using process mining and BPMN
- Digital taxation reshaping cross-border dispute resolution

Mendling/Risse/Rust (Eds)

Digitalization And Tax Law 2023

1. Aufl. 2023

ISBN: 978-3-7073-4829-3

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Dokumentvorschau

Digitalization And Tax Law 2023 (1. Auflage)

S. 1Digital maturity models for tax functions

Josef Franz Buranits

1. Introduction

1.1. Problem formulation

The digitalization of businesses is continuing and is disrupting industries and their business models. The term digital transformation has reached all the business functions and business processes. We see fundamental changes in operations and organizations to support the digital transformation. Enterprises are forced to go the path of digitalization and to accept, that reaching the required maturity as soon as possible will be critical for survival.

This research is specifically focusing on the tax function of an enterprise. The tax functions are also under pressure to transform their organizations to be fit for the upcoming tax challenges, to support the business during their digital transformation, to remain a good taxpayer by ensuring compliance to all regulations, and to establish smooth cooperation with tax administrations. The finance and the tax function environment has started to use the upcoming technologies and techniques like business intelligence (BI), artificial intelligence (AI) and machine learS. 3ning (ML), blockchain, enterprise performance management (EPM), data lakes, a...

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Digitalization And Tax Law 2023

S. 1Digital maturity models for tax functions

1. Introduction

1.1. Problem formulation

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