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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Empirical evidence indicates that efforts to date, principally in the e-invoicing and e-POS area, have yielded benefits in terms of increasing revenue and reducing the size of the informal economy; a 38% increase in retail sector vat collection between 2016 and 2017 when electronic cash registers were implemented in Russia, Mexico bringing 4.2 million micro-businesses into the formal economy when e-invoicing was introduced, and the list goes on. But what is also clear is that efforts to cross-check data at scale have in many cases seen failures, for example India has had to backtrack on its efforts to tie out input and output VAT in its massive GSDN project. Further, the tax gap remains stubbornly high. For example, efforts in the EU reduced the VAT Gap from 11.5% in 2017 to 11% in 2018 and an estimated 10% in 2019 only to expect a rise in 2020.

What we can take away is that a well-designed and implemented program, one element of which is collecting detailed data relevant to tax, drives compliance. But what is unclear is to what extent the benefit accrues to elements such as communication, signaling effect, or other aspects of such efforts on the taxpayer community versus the actual increase in audit risk assessment and targeting effectiveness through use of large datasets. Indeed, if tax administrations are simply collecting data but not able to effectively make use of it, perhaps amassing such a large and sensitive set of data is a liability, in terms of data security, rather than an asset. For example, a recent survey indicates that most public sector organizations have experienced a cyberattack. In fact, 88% of surveyed organizations have suffered at least one damaging cyberattack over the past two years. 62% have experienced two or more.ssss1