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Considering this forward thinking and the machine learning and blockchain discussions above, we can perhaps define the future along two different paths, that of continued collection of ever larger datasets with matching and risk scoring algorithms running on top resulting in traditional audits, or that of a continuously monitored secured chain of custody of systems and algorithms with remote audit and inquiry enabled. In the latter case the onus shifts from protecting data, ensuring only appropriate access, to protecting the algorithm and specifically proof of its unmodified use. Interestingly, the algorithm itself can be freely shared or even open sourced as protection in this case does not mean securing from access but rather securing how proof of use occurs.

Forks in the Road for Tax Compliance in a Digital EconomyIllustration 2

Cryptographic capabilities may be the lynchpin to opening the opportunity for the secured chain approach envisioned by the FTA. Conceptually it might consist of a combination of machine learning algorithms to decide under uncertainty and existing rules-based algorithms to encode and enforce known requirements. The vision is alluring, but as we all know change is hard - and taking risks can be career limiting.