Risk based assessment. You look at macro parameters that businesses submit and if it flags you among other companies you dive deeper and request information fro

Risk based assessment. You look at macro parameters that businesses submit and if it flags you among other companies you dive deeper and request information from business itself. More friendly approach to If you find something fishy - you penalize business for different misconduct and signal them to be compliant in the future. In general big businesses/taxpayers will be compliant anyway (but use all the loopholes that exist in your tax law) While smaller businesses will have trouble to be compliant not because they don't want to, but because they can't have their accounting straight. So there is no good justification for government to scan every transaction without prior justification, since most actors want to be compliant anyway. I come from post USSR country and have a small fortune accumulated abroad. I don't have to pay taxes from this money, since I'm not a tax resident in my country at the moment. But since laws in my country work against regular people and some of them are prohibitive to work abroad/in modern digital way - the moment I transfer this money back home, our tax authority will pull some outdated law and the burden of proof will be on me (with my bank account frozen) I DON'T NEED THIS. So please, 1st world countries, don't send information on my hard earned money, to our 25 year strong socialist dictator.