TAX RISK MANAGEMENT UNDER THE BACKGROUND OF BIG DATA
Journal: Advanced Management Science (AMS)
Author: Tim Murcutt
This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited
In the context of big data, tax risk management is facing a fast-growing and more complex data environment. How to identify and use big data to build an upgraded risk management system is an important issue for tax managers in the new situation. The purpose of this article is to analyze the current status of tax data and propose suggestions based on the ideal tax data utilization process from the aspects of organizational structure, management system, talent team, and business processes.