Improving audit quality in preventing revenue loss in e-commerce when auditing tax authorities

Abstract

Globally as well as in Vietnam, the development trend of e-commerce has shifted revenue more significantly from Business-to-Consumer (B2C) and Consumer-to-Consumer (C2C) transactions. Currently, many businesses use e-commerce transaction methods to reduce intermediaries, lower costs, and increase the speed of goods circulation. Furthermore, an increasing number of individuals are also using social networks and e-commerce platforms to provide goods and services to consumers. The aforementioned rapid, explosive development, along with the extremely diverse new forms of e-commerce, has posed new and considerable challenges for tax authorities in tax administration. In recent years, when performing audits at tax authorities, the issue of auditing the prevention of revenue loss in the e-commerce sector has been addressed, but the results achieved remain limited.