Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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Undoubtedly, the Administrations must ensure the application of the tax systems, through the prevention and fight against tax fraud to ensure the effective fulfillment of the duty to contribute to the support of public expenditures. But what are the most relevant challenges? What changes are necessary? How should the tax administration adapt to the new context?

First off all, I believe that it is essential to promote the use of technology in the different areas of action of the tax administrations, both in the prevention and in the fight against tax fraud. The pace at which technological innovations progresses is very fast, which requires continuous analysis of their implications. In particular, artificial intelligence must be highlighted as a powerful tool since, as the European Commission points out, the growth of computing capacity, the availability of data, and advances in algorithms have made it one of the most strategic technologies of the 21st century –European Commission (2018), Communication of 7 December 2018, Coordinated Plan on Artificial Intelligence, Brussels, 7.12.2018 COM (2018) 795 final–, The benefits that can be achieved through the use of artificial intelligence are many. In the field of tax administrations we believe that these benefits will be very relevant, allowing better tax compliance, in the sense of easier compliance for taxpayers, who should also be able to benefit from better assistance services from the Administration.