* The research reported here was partially funded by the IRS (TIRNO – 07 – P – 00683). The views expressed are those of the authors, and do not reflect the opinions of the Internal Revenue Service (IRS) or of any researchers working within the IRS. An earlier version of this paper, with pilot data only, was presented at the 2007 IRS Research Conference, under the title " I'm From the IRS and I'...

A thriving body of literature discusses various legal issues related to blockchain, but often it mixes the discussion about blockchain with cryptocurrency. However, is not same as Defined a decentralized, immutable, peer-to-leer ledger technology, newly emerging data management system. The private sector—including financial industry and supply chains—and public sector—property records, health, ...

The paper is devoted to topical issues of tax accounting. research topic very important because it provides information external and internal users in order control the process accrual, completeness timely payment taxes. Since legislation changing at a fast pace every accountant must be competent these changes, as well involved assessment taxes their payment. This also applies corporate income ...

The tax administration is required to audit some or all its taxpayers to check the evasion of tax and ensure compliance. Conducting of audits involves costs to the tax department as well as to the taxpayer. Thus, audit is not a very welcome procedure both for the taxpayers as well as the economy. Tax administration agencies must therefore use their limited resources very judiciously to achieve ...