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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• Next, we highlight the current predominant path of response, that of centralized data collection.

• We then dive into exploration of two key technologies, machine learning and blockchain, and how they can be leveraged to effect in risk management and fraud detection.

• Finally, we highlight options and developments that we believe will be increasingly impactful and potentially synergistic as we move forward: digital cooperative compliance and central bank digital currencies.

The tone of this chapter is not indifferent as it is our belief that designs that are supportive of cooperation between tax administrators and honest taxpayers against the common enemy of tax fraudsters will be the future of taxation. The overarching theme is anchored in the premise that through digital technology tax can move beyond voluntary compliance into a new form of cooperative compliance, where taxpayers and tax administrators alike contribute for not just their own but the mutual benefit of all stakeholders. Within this construct proper incentives must be provided to motivate honest taxpayers while flagging and excluding fraudsters.