Paper Title:
Tax Auditing in Enterprise Resource Planning (ERP) Systems: The Influence and Countermeasures
  Abstract

ERP systems have great influence on the tax auditing in enterprises implemented by the taxation authorities. This paper analyzes the influence caused by ERP on tax auditing and the countermeasures can be taken by the tax auditors. The major influence caused by ERP on tax auditing is as follows. The visible tax auditing clues reduce. The emphases of tax auditing should be changed. And the data collection of tax auditing becomes more difficult. In order to deal with the influence caused by ERP systems, the tax auditors should take the following countermeasures: Strengthen the controls before the establishment and during the operation of ERP Systems. Restrict enterprise's financial activities and tax behaviors according to the law. Choose tax auditing method carefully in ERP Systems. And develop tax auditing software adapted to the ERP environment.

  Info
Periodical
Advanced Materials Research (Volumes 129-131)
Edited by
Xie Yi and Li Mi
Pages
490-494
DOI
10.4028/www.scientific.net/AMR.129-131.490
Citation
Z. G. Qin, "Tax Auditing in Enterprise Resource Planning (ERP) Systems: The Influence and Countermeasures", Advanced Materials Research, Vols. 129-131, pp. 490-494, 2010
Online since
August 2010
Authors
Export
Price
$32.00
Share

In order to see related information, you need to Login.

In order to see related information, you need to Login.

Authors: Ioan Constantin Dima, Mariana Man, Paula Bajdor
Abstract:As they develop, enterprises often face difficulties due to their own expansion operations the complexity of which has increased. In many...
39
Authors: Marian Ştefan Neicu, George Gustav Savii
Chapter 8: Research in Management of the Manufacturing Systems
Abstract:The paper presents a method for assessing information systems designed for the modern business environment. Unlike systems audit or...
367