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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Cristina García-Herrera Blanco

Madrid, March 2021

TITLE I

David Deputy

Director of Strategic Development and Emerging Markets, and Representative to International Organizations, Vertex Corporation. “President, Accounting Blockchain Coalition”. UNITED STATES

Digitization. Accelerated by the Covid19 pandemic, the impact is being felt across all sectors - as the economy, government and civil society rapidly adapt to an online world. The world of tax is perhaps especially sensitive as tax administrations worldwide are confronted with not one but two simultaneous challenges:

• To create policies to address new digital business models and financial instruments in a global context,

• To adapt administrative processes and procedures to take advantage of promising digital technologies.

It is the second of these that is the focus of this chapter – how can digital technologies play a role in tax compliance, and specifically in reducing noncompliance and fraud? Digital automation projects continue to demonstrate impressive revenue increases and reduced administrative costs. However, there is a dark side as well as automation has also been a means of introducing risk by enabling tax fraud to be executed more rapidly and broadly than previously possible.