Tax Auditing in Enterprise Resource Planning (ERP) Systems: the Influence and Countermeasures

摘要

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.