- Title
- Timeless principles of taxpayer protection: how they adapt to digital disruption
- Creator
- Bentley, Duncan
- Date
- 2019
- Type
- Text; Journal article
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/177419
- Identifier
- vital:15285
- Identifier
- ISBN:1448-2398 (ISSN)
- Abstract
- 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™.
- Publisher
- University of New South Wales
- Relation
- eJournal of Tax Research Vol. 16, no. 3 (2019), p. 679-713
- Rights
- All metadata describing materials held in, or linked to, the repository is freely available under a CC0 licence
- Rights
- Copyright @ 2020 University of New South Wales
- Subject
- 1501 Accounting, Auditing and Accountability; 1801 Law; Artificial intelligence; Australian Taxation Office; Automation; Blockchain; Compliance; Digital transformation; Government; Security; Tax administration; Taxpayer rights
- Full Text
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