Taxpayer rights and protections in a digital global environment
- Authors: Bentley, Duncan
- Date: 2019
- Type: Text , Book chapter
- Relation: Ethics and Taxation p. 251-294
- Full Text: false
- Reviewed:
- Description: This chapter explores the impact on taxpayer rights of digital developments in electronics and systems, artificial intelligence, and security.Using an integrated rights framework comprising principles of tax administration and compliance, together with legal rights, it sets out the challenges and opportunities offered by digital disruption. It addresses issues such as proportionality, discrimination, equity and fairness, transparency and bias in legal and administrative decision-making, security, privacy and confidentiality. The chapter takes a global and comparative perspective in addressing significant legal issues that require detailed research and debate. It emphasises the opportunities for government service obligations to taxpayers, using artificial intelligence and secure systems, to provide advanced assistance to taxpayers and businesses and boost economic growth and trade. The chapter concludes that the opportunities are available to enable global implementation of an integrated rights framework to protect taxpayers even more effectively through digital disruption. © Springer Nature Singapore Pte Ltd. 2020.
Timeless principles of taxpayer protection: how they adapt to digital disruption
- Authors: Bentley, Duncan
- Date: 2019
- Type: Text , Journal article
- Relation: eJournal of Tax Research Vol. 16, no. 3 (2019), p. 679-713
- Full Text:
- Reviewed:
- Description: Digital transformation will pose growing challenges to tax revenues and systems of taxation that were designed for another century. The tax rules may hasten slowly, but the record of response to the challenges of electronic commerce, and of base erosion and profit shifting, shows that tax administration is more adaptable. This article identifies the detailed nature of technological changes in electronics and systems; big data, automation and artificial intelligence; and security, including blockchain; as those changes affect tax administration. It highlights the critical taxpayer rights issues and applies accepted taxpayer rights frameworks. The article concludes that taxpayer rights principles are both highly adaptable to a digital world, and provide useful guidance to where urgent action and further research are required. © 2019 UNSW Business School™.