期刊名称:Academy of Accounting and Financial Studies Journal
印刷版ISSN:1096-3685
出版年度:2018
卷号:22
期号:3
页码:1-13
语种:English
出版社:The DreamCatchers Group, LLC
摘要:There is a current proposal in the UK to overhaul the tax reporting system from the analogue paper filing format to an online, digitized format. The proposal is better known as the Making Tax Digital (MTD) initiative designed by the Her Majesty Revenue owing to its digital mobility, fast access to information, and real-time tax reporting amongst many other benefits..
关键词:Making Tax Digital;Taxpayers;Online Digital Tax Accounts;HMRC;FSB