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 report discussed embedding the capacity for taxation within taxpayer natural systems as part of a resilient “system of systems” that provides real time tax certainty in a manner that is transparent and trustworthy and is integrated with other government services. This could potentially remove the data privacy and security risks associated with large pools of taxpayer data from e-invoicing and other methods. Key to this vision is the use of artificial intelligence at various points, to make the decisions instead of requiring human intervention. In the few cases when they are needed, human decisions are supported with AI enhanced analytics.

The report indicates that payroll and indirect taxation, being applied at the transaction level, are clearly the easiest taxes to which to apply these methods. As opposed to tradition co-operative compliance, which is focused only on multinational enterprises, the concept is discussed as being applicable to businesses of all sizes, not just multinationals. Finally, the report illustrates scenarios of the future which are user experience-oriented visions that help bring the concepts to life for the reader.