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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The vision of integrated compliance is largely reflected in a recent OECD FTA reportssss1 which provides much justification and vision for a world where tax is designed into systems of record, so compliance is assured. But little is in the report about how feasible it is with current technology. Given the advances in machine learning outlined above and the power of existing rules-based systems the components are potentially in place today to compose a new fully digital path for ensuring tax compliance. But there’s a gaping hole around how the tax administration can gain the trust necessary to rely upon the validity of system output without the need to audit. Even if a jointly developed machine learning algorithm were created and certified, how can tax administrations be confident it was used by taxpayers? How can they ensure it was not modified prior to use?

This is where blockchain may provide the answer, or more appropriately the advancements in cryptography that have arisen as part of blockchain innovations may do so. But before we go there let’s acknowledge that much has been written about the challenges of cryptocurrencies, which are based upon blockchain technologies, provide for tax collection. And for good reason as enforcement of national tax regulations in a free entry, pseudo-anonymous, borderless, global networked set of systems worth over a trillion dollars that is breeding new and innovative financial products by the minute is no easy feat.