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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As discussed above, what we have seen is a predominance of tax system designs going down the path of the centralized data collection over these past years. This might be in part based upon the 2014 description of secured chains requiring manual auditing and monitoring, a time consuming and highly specialized process for tax administrators and/or retained third parties.

Despite the predominance of centralized data collection today, it may be that the secured chain approach proves a more lasting solution in the future. That certainly appears to be the theme reflected in the recent FTA publication entitled Tax Administration 3.0: The Digital Transformation of Tax Administration.ssss1 The document argues efforts focused on refining and strengthening the existing methods, which rely upon voluntary compliance, are reaching their limits. Given the evolving digital economy these efforts are insufficient and raise compliance costs so will be unable put a dent in the still significant tax gap. It argues we need to consider what is now possible by reimagining the taxation process using modern digital technologies and skills.