Consequences in Changing Tax Authority Field TA1 in Tax Area with Item #

Hi

I would like to understand the Tax Authority Field (TA1) in the Tax Set Up.

Is this field an informative field used as a data selection for tax reports and calculation for tax due to tax authorities?

Or does it play a role in the calculation of the tax?

I would like to update the tax authority in an existing Tax Rate Area, as it is obsolete. Is this something that can be done or does it create integrity discrepencies?

Thanks a lot in advance for your feedback!

Amélie