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Tax Law and Digitalization: The New Frontier for Government and Business – Principles, Use Cases and Outlook by OWENS

Tax Law and Digitalization: The New Frontier for Government and Business – Principles, Use Cases and Outlook

Edited by Jeffrey Owens, Robert Risse,
By Alexander Beuther, Jérôme Duperrut, Peter Fettke, André Flottmann, Matthias Gries, Karl Gürges, Sascha Jafari, Shimeng Lan, Marta Olowska, Dennis R. Post, Sebastian Stephan, Helena Strauss, Philippe Thevoz, Michael Tobai, Goran Todorov, Raul Zambrano
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Overview

About this book:

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. 

What’s in this book:

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.

How this will help you:

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.

 

Publish Date 09/09/2021
Product Line Kluwer Law International
ISBN 9789403534039
SKU 10090395-0001
Table of Contents

Editors

Contributors

Preface

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

Index

Volumes