Deloitte har tagit fram en rapport om trender inom digital rapportering som beskriver vad som händer både inom Sverige, europa och globalt. Rapporten presenterades på seminarium hos Svenskt Näringsliv.
This report is the result of an assignment to Deloitte Sweden to provide an overview over some current trends in digital reporting from businesses to governments, with the aim is to create a platform for a deepened and more initiated discussion of possible future pathways.
The report shows that digital reporting requirements seldom derive from one single driver. Improving tax collection capabilities is an important motivator in many jurisdictions, but the ground for digitalization of reporting requirements does not necessarily have to be associated with the collection of tax. Simplification and release of administrative burden for in particular SME:s are also important drivers. Digitalization is for example seen as a key instrument to implement the once-only principle (TOOP), meaning that business entities should only have to report a particular piece of information once to the government.