https://m2.mtmt.hu/ hun 2026-05-02 17:08 JournalArticle 34769008 APPROVED true Magyarul: 34764238 0 false 2026-02-27T12:53:15.843+0000 2026-02-24T12:49:46.792+0000 2024-04-04T12:08:30.648+0000 true 10083154 Bara Eszter /api/admin/10083154 Admin true 2026-02-24T12:49:46.989+0000 2026-02-24T12:49:46.989+0000 true false true 24 24 /api/publicationtype/24 PublicationType 1 true 24 JournalArticle true 10000408 Republication true 24 24 /api/publicationtype/24 PublicationType 1 true 24 JournalArticle /api/subtype/10000408 Utánközlés SubType 116 true 10000408 true 1 /api/category/1 Category true 1 Vozár, Anikó Digitalisation, digital transformation – In the practice of the National Tax and Customs Office true true /api/journal/39844 REVIEWED true true 39844 false 39844 true 0031-496X 2064-8278 Journal FOREIGN_AND_HUNGARIAN 70 1 83 107 83 25 2024 Our research has shown that digital solutions have increased the efficiency of official audits carried out by the National Tax and Customs Administration (hereinafter Nemzeti Adó- és Vámhivatal, NAV), making it easier to compare tax authority and taxpayer data. A new way of thinking has been introduced at the NAV as a result of digitalisation solutions. The overall impact is positive, with synergies between NAV and taxpayers. Following the beginnings, we will look at the digital solutions of the present and map out the opportunities for development in the near future, using several research methods. What has NAV’s digitisation activity given us and what can it give us? Time, efficiency, smoother administration, more queries for taxpayers and their partners. A change of mindset, a changing audit methodology, permanent change. Transforming jobs, the possibility of using artificial intelligence. The focus of audits will remain on the examination of human activities, but the role of the human factor in audits will be reduced. true 2024 false true false false true false GOLD 2026-02-27 true http://unipub.lib.uni-corvinus.hu/9859 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 false false false false 2024-07-03T12:08:36.314+0000 Pénzügyi Szemle szerkesztősége (Kiadók / Önkéntes) 1 32 1 2 0 false Language 10002 /api/language/10002 Angol English true 2 true PersonAuthorship 116014713 /api/authorship/116014713 1 0.5 true false Vozár Anikó true false false AuthorshipType 1 /api/authorshiptype/1 0 true 0 true false true PersonAuthorship 116014714 /api/authorship/116014714 2 0.5 false true Author 10023001 /api/author/10023001 Bán Erika true 10023001 true Bán Erika true false false AuthorshipType 1 /api/authorshiptype/1 0 true 0 true false true Institute 20984 /api/institute/20984 0 false false true Pénzügyi Szemle szerkesztősége Pénzügyi Szemle szerkesztősége true true PublicationIdentifier 25941651 /api/publicationidentifier/25941651 PlainSource 141 /api/publicationsource/141 PublicationSourceType 10006 /api/publicationsourcetype/10006 true true true Kiadónál At publisher @@@ true true 141 true IDENTICAL https://journals.lib.uni-corvinus.hu/index.php/penzugyiszemle/article/view/1613 https://journals.lib.uni-corvinus.hu/index.php/penzugyiszemle/article/view/1613 false true PublicationIdentifier 26046738 /api/publicationidentifier/26046738 SwordSource 94 /api/publicationsource/94 PublicationSourceType 10007 /api/publicationsourcetype/10007 true true true CorvinusKutatasok http://unipub.lib.uni-corvinus.hu/@@@ true true 94 true GREEN true IDENTICAL 9859 http://unipub.lib.uni-corvinus.hu/9859 true true PublicationIdentifier 26046749 /api/publicationidentifier/26046749 SwordSource 36 /api/publicationsource/36 PublicationSourceType 10007 /api/publicationsourcetype/10007 true true true REAL REAL http://real.mtak.hu/@@@ true true 36 true GREEN true IDENTICAL 192874 http://real.mtak.hu/192874 false true /api/publication/34769008 <div class="JournalArticle Publication long-list"> <div class="authors"> <img title="Forrásközlemény" style="float: left" src="/frontend/resources/grid/publication-core-icon.png"> <img title="Idézőközlemény" style="float: left" src="/frontend/resources/grid/publication-citation-icon.png"> <div class="autype autype0"> <span class="author-name" >Vozár Anikó </span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" mtid="10023001"><a href="/gui2/?type=authors&mode=browse&sel=10023001" target="_blank">Bán Erika (<span class="authorship-author-name">Bán Erika</span> <span class="authorAux-mtmt"> Számvitel-elemzés</span>) </a> </span> </div> </div> <div class="title"><a href="/gui2/?mode=browse&params=publication;34769008" target="_blank">Digitalisation, digital transformation – In the practice of the National Tax and Customs Office</a></div> <div> <span class="journal-title">PÉNZÜGYI SZEMLE/PUBLIC FINANCE QUARTERLY (1963-)</span> <span class="journal-issn">(<a target="_blank" href="https://portal.issn.org/resource/ISSN/0031-496X">0031-496X</a> <a target="_blank" href="https://portal.issn.org/resource/ISSN/2064-8278">2064-8278</a>)</span>: <span class="journal-volume">70</span> <span class="journal-issue">1</span> <span class="page"> pp 83-107 </span> <span class="year">(2024)</span> </div> <div class="pub-footer"> <span class="language" xmlns="http://www.w3.org/1999/html">Nyelv: Angol | </span> <span class="identifiers"> <span class="id identifier oa_none" title="none"> <a style="color:blue" title="https://journals.lib.uni-corvinus.hu/index.php/penzugyiszemle/article/view/1613" target="_blank" href="https://journals.lib.uni-corvinus.hu/index.php/penzugyiszemle/article/view/1613"> Kiadónál </a> </span> <span class="id identifier oa_GREEN" title=" Green "> <a style="color:blue" title="9859" target="_blank" href="http://unipub.lib.uni-corvinus.hu/9859"> CorvinusKutatasok </a> </span> <span class="id identifier oa_GREEN" title=" Green "> <a style="color:blue" title="192874" target="_blank" href="http://real.mtak.hu/192874"> REAL </a> </span> </span> <div class="publication-citation"> <a target="_blank" href="/api/publication?cond=citations.related;eq;34769008&sort=publishedYear,desc&sort=title"> Idézett közlemények száma: 1 </a> </div> <div class="mtid"><span class="long-pub-mtid">Közlemény: 34769008</span> | <span class="status-data status-APPROVED"> Nyilvános </span> Forrás Idéző | <span class="type-subtype">Folyóiratcikk ( Utánközlés ) </span> | <span class="pub-category">Tudományos</span> | <span class="publication-sourceOfData">kézi felvitel</span> </div> <div class="special-affiliations"> Speciális affiliáció: Pénzügyi Szemle szerkesztősége </div> <div class="notDuplums"><a target="_blank" href="/api/publication/34769008/notduplums">1 Nem duplumnak jelölés</a> </div> <div class="lastModified">Utolsó módosítás: 2026.02.24. 13:49 Pécsi Éva (MTMT Közp 2,3, admin) </div> <pre class="comment" style="margin-top: 0; margin-bottom: 0;"><u>Megjegyzés</u>: Magyarul: 34764238</pre> </div></div>