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Tax Law and Digitalization: The New Frontier for Government and Business

Principles, Use Cases and Outlook

Gebonden, 248 blz. | Engels
Kluwer Law International | 1e druk, 2021
ISBN13: 9789403534039
Hoofdrubriek : Juridisch
Juridisch : Fiscaal recht
Kluwer Law International 1e druk, 2021 9789403534039
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Tax Law and Digitalization: The New Frontier for Government and Business is a fundamental book that unravels the tremendous potential of ‘tax technology’ to transform tax compliance positively, showing both governments and businesses how to manage the transition from the old to the new. Albeit we are progressing into an era where the traditional working ways are being disrupted by the mechanization of processes, new technologies are altering the way tax administrations, taxpayers and their advisers interact, effecting a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses and fewer opportunities to engage in aggressive tax practices.

Delving deep into the technology available in the tax field, the book elucidates how to secure its benefits in the following ways:
- electronic balance sheets and invoices;
- automated transmission to tax authorities;
- innovative analytics applications;
- blockchain in tax law processes;
- process mining in VAT;
- real-time reporting with cryptography; and
- meeting the challenges to taxpayers’ rights to privacy and personal data protection.

The contributions present in this book were presented at a conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020.

The perspective throughout focuses on how to achieve better tax compliance at a lower cost. Consequently, this exhaustive, pragmatic guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be appreciated by tax practitioners, tax administrations, and academics throughout the entire tax community.


Aantal pagina's:248
Hoofdrubriek:Fiscaal recht

Over Jeffrey Owens

Professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) and head of the Global Tax Policy Center at the Institute for Austrian and International Tax Law, WU.

Andere boeken door Jeffrey Owens



CHAPTER 1 Digitalization of the Tax and Trade Functions: An Overview of Tax Technology Trends from the Perspective of Business Informatics
Alexander Beuther, Sebastian Stephan & Peter Fettke

CHAPTER 2 Digital Tax Administration 4.0: Towards a Distributed Tax System
Dennis R. Post

CHAPTER 3 Blockchain in the Tax Law Processes
Matthias Gries, Karl Guerges & Michael Tobai

CHAPTER 4 Process Mining in VAT
André Flottmann

CHAPTER 5 Using New Technologies to Improve Existing VAT/GST Systems
Raul Zambrano

CHAPTER 6 The Potential for Emerging Technologies and Blockchain to Better Secure VAT in the Context of Missing Trader Intra-Community and Carousel Frauds
Jérôme Duperrut & Philippe Thevoz

CHAPTER 7 Introduction to Invoice Hashing for Governments: Securing Real-Time Reporting with Cryptography
Sascha Jafari

CHAPTER 8 The Change of Paradigm of Tax Transparency and Its Challenges to Taxpayers’ Rights to Privacy and Personal Data Protection
Shimeng Lan

CHAPTER 9 Using New Technologies to Improve Existing VAT Systems
Marta Olowska

CHAPTER 10 Tax Administration in a Post-digital Era: A Tax Authority Perspective
Helena Strauss

CHAPTER 11 Electronic Fiscal Invoices
Goran Todorov


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