Tax Auditing in Electronic Environment

June 20-22, 2017


  1. This learning initiative was delivered as part of the Tax Policy and Administration Learning Program, primarily supported by the Dutch Ministry of Finance and Ministry of Finance of Slovenia.
  2. CEF and Dutch Tax and Customs Administration had the honor to welcome 31 participants from 16 countries gathered together to exchange experience and views on auditing,e-taxation & e-commerce. The overall objective of e-taxation is to replace manual bureaucratic service systems with collaborative, efficient,process-driven and secure online delivery. The pre-requisites for effective tax audit are appropriate audit methods, software and training. More on &
  3. Value Creation Story coming from the Armenian State Revenue Committee
  4. Value Creation Story with Asanet Aloyan, Armenian State Revenue Committee
  5. Asanet Aloyan, from the Armenian State Revenue Committee, shared knowledge and impressions on the CEF learning experience with her colleagues from different departments
  6. In summary we were delivering presentations, exchanging observations, working dedicatedly on case studies and assignments and carefully listened to each other.
  7. Networking opportunities at CEF lobby
  8. We were exchanging knowledge and practice on the 3rd day, focusing on the innovation in IT and auditing, big data opportunities & challenges, benefits of existing IT tools, process mining technology, workflow management, evaluation of effectiveness of internal controls, cloud computing and international exchange of information

  9. Ongoing case discussions on auditing large businesses, internal control system, tax audit & external audit

  10. The participants from Bulgarian National Revenue Agency underlined how important it was to have a good cooperation and exchange of information among different institutions at national level.
  11. We were continuously evaluating, providing feedback, reflection & appreciation. On the second day we also checked the gained knowledge and played a quiz
  12. ‘The digital economy is the economy’
    (OECD, BEPS)
  13. Right now no international registration obligations, agreements or treaties are
    in place to oversee the global activities of a supplier. Identification of supplier online is problematic!
    , Saskia Carstens