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 integration of the secured chain approach into the emerging architectures of CBDC’s may be one of the most promising means of securing the tax base of the future. But the story of central bank digital currencies is just now being written. Policy makers, technology designers, security engineers and many others are collaborating on CBDCs today. While many tax scenarios are being analyzed,ssss1 perhaps it is time for tax to enter the fray and influence the designs before they are set in stone.

Tax fraud is a large and persistent problem. The path of big data analytics supplemented by machine learning is showing benefits in reducing all forms of noncompliance including fraud. However, fraudsters are adapting, leveraging a digital economy constantly reinventing itself with new business models emerging continuously to find cracks in the voluntary compliance approach. Further, with cybersecurity an ever-present challenge, it may be time to re-think whether massive data collection is the path we want to travel. Top tax leaders have painted a vision of an alternative rooted in secured systems and cooperative compliance. But only now with the emergence of machine learning and blockchain based cryptography has there been a realistic opportunity to pursue what we might call a path less travelled. The emergence of systems supporting central bank digital currencies may make all the difference.