Abstract

The rapid growth of computer systems has changed all fields about economy, social life, etc and the electronic business transactions through internet have also made steady progress, so that many problems from the existiong business tracsactions or financial management have been solved. I think that finance or tax affairs are the typical fields of matters that can not be settled by the authority of government. The purpose of this report is that after we analyze the significance and advantages, disadvantages of the electronic business tracsactions which National Tax Administration intends to carry out, with more reasonable way we must offer the best system of tax investigation. These fields are in the beginning and don't have enough information to study with. However, Ithink that this report is able to make a good offer of introduction for electronic account book and tax investigation.

Keywords

• Electronic account book
• tax investigation

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