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

69 страница из 100

The decisions that can derive from well-designed artificial intelligence algorithms fed with taxpayer data should allow a better application of the tax system, with fewer errors by the tax administrations and the existence of higher quality tax acts. This should imply unity of administrative criteria, more legal certainty for taxpayers, less conflict and a reduction in resolution times. In addition, the use of artificial intelligence should reduce the chances of tax fraud, which undoubtedly benefits society as a whole.

In our days tax systems rely to a large extent on voluntary compliance by taxpayers. The figures indicate this. According to the Report Tax Administrations 2019, Comparative Information on OECD and other advanced and emerging economies ninety percent of what is collected is paid by taxpayers in the voluntary period. This is a very high figure, but taking into account the number of taxpayers who declare and enter periodically, a small increase in these figures will be very significant. For this reason, tax administrations, including the Spanish Tax Agency, adopt strategies focused on promoting such voluntary compliance (AEAT, Strategic Plan 2020-2023).