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

80 страница из 100

Today cloud computing, big data, machine learning, API’s, blockchain, the internet of things and quantum computing, among others, are growing at exponential rates. Some of these technologies may have a more significant impact in the long-term approach to tax than others. We explore three of them (big data, machine learning and blockchain) and mention connections to the others where appropriate. We also look at how these technologies can be combined to address a range of issues simultaneously.

The path being tread today is one of more data faster – a big data approach. This path is grounded in a belief that the future of risk analysis and tax audits will be based in automated and massive cross-checking of information. Using a second set of data to validate voluntary tax compliance has a long and successful history, for example the US IRS 1099 reporting goes back over 100 years. Today’s trend is to amass as much detailed data on taxpayers and do so in as close to real time, as possible. For businesses this means purchase and sales transaction details, financial records, inventory, and goods movement are all in scope for collection. Mass consumer collection has so far only focused on anonymized e-receipts, a fact that may change with adoption of central bank digital currencies.