Digitalization And Tax Law 2023

S. 151Increase of tax compliance through the implementation of tax within SAP S/4HANA transformation projects and implementation of respective reporting tools

Lena Höffner

1. Introduction

The area of tax has undergone constant modifications and is still changing due to internal and external environmental factors, but also technological advances have formed the area of taxation. In order to remain competitive despite these rapid changes, companies must improve their agility. An important factor for this is the use of suitable technology.

Nonetheless, the tax department is regularly not the driving factor for tax transformation. According to an Ernst & Young (EY) survey only 30% of tax transformation is initiated by tax, whereas 46% is driven by finance. Throughout the lacking proactiveness and missing knowledge of technology within the tax function, holistic transformation projects regularly leave tax out of scope.

In the following chapter, factors for the changes in the tax area are elaborated. Subsequently, the concrete questions for this master thesis are formulated.

Afterwards, the objectives of the master thesis are presented. In the last part of this chapter the course of investigation fo...