Tax And Technology


Tax And Technology
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Tax And Technology


Tax And Technology
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Author : Annika Streicher
language : en
Publisher:
Release Date : 2023

Tax And Technology written by Annika Streicher and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.




Use Of Technology In Tax Administrations 1


Use Of Technology In Tax Administrations 1
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Author : Ms.Margaret Cotton
language : en
Publisher: International Monetary Fund
Release Date : 2017-03-14

Use Of Technology In Tax Administrations 1 written by Ms.Margaret Cotton and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-14 with Business & Economics categories.


This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).



Science Technology And Taxation


Science Technology And Taxation
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Author : Robert F. van Brederode
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2012-08-01

Science Technology And Taxation written by Robert F. van Brederode and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-01 with Law categories.


This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers’ understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book’s great importance and practical value.



Tax Law And Digitization


Tax Law And Digitization
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2022-07-04

Tax Law And Digitization written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-07-04 with Law categories.


Tax tech companies are rapidly gaining ground as global tax advisory firms, and are set to fundamentally change and revolutionize the way tax administrations, taxpayers, and their advisers interact, ushering in a much more efficient and effective integration of tax services into the processes used by both taxpayers and tax authorities. The distinguished contributors to this book clearly explain not only how tax law can be revised to promote digitization and speed up its implementation but also how to achieve better tax compliance and administration at a lower cost. The authors cover such aspects of this veritable paradigm shift in tax management as the following: how new technologies improve existing VAT/GST systems; uses of artificial intelligence; secured certification of taxpayers; electronic invoices; securing real-time reporting with cryptography; taxing virtual currencies; enhanced personal data protection; fewer opportunities to engage in aggressive tax practices; competitive advantage in attracting investment; work-flow assessment; and more opportunities for information flows and collaboration. Because the perspective as to what is meant by tax compliance is already overlaid by technological pressure—as indicated especially by BEPS 1.0’s domestic tax law initiatives and its recommendations of newly developed options to secure full transparency of tax processes—it is clear that controls and tax risk management are on the rise and that systems will become more digitized. For these reasons, professionals in the tax advisory industry and tax authority officials will welcome this book’s sound and practical measures leading to progress and revitalization through digital transformation.



Technologies For Better Tax Administration A Practical Guide For Revenue Bodies


Technologies For Better Tax Administration A Practical Guide For Revenue Bodies
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2016-05-13

Technologies For Better Tax Administration A Practical Guide For Revenue Bodies written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-13 with categories.


This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems. It highlights key opportunities, looking at how these emerging technologies can be best used by tax administrations.



Information Technology And Innovation In Tax Administration


Information Technology And Innovation In Tax Administration
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Author : Glenn Jenkins
language : en
Publisher: Kluwer Law International B.V.
Release Date : 1996-05-29

Information Technology And Innovation In Tax Administration written by Glenn Jenkins and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-05-29 with Law categories.


Collection of papers dealing with various aspects of the role of information technology in the administration of taxes.



Tax Law And Digitalization The New Frontier For Government And Business


Tax Law And Digitalization The New Frontier For Government And Business
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Author : Jeffrey Owens
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-09-15

Tax Law And Digitalization The New Frontier For Government And Business written by Jeffrey Owens and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-15 with Law categories.


New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to 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. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: 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 draw on an international 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. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.



Use Of Technology In Tax Administrations 3


Use Of Technology In Tax Administrations 3
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Author : Ms.Margaret Cotton
language : en
Publisher: International Monetary Fund
Release Date : 2017-03-14

Use Of Technology In Tax Administrations 3 written by Ms.Margaret Cotton and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-14 with Business & Economics categories.


This technical note is the third of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on implementation of a commercial-off-the-shelf (COTS) system in a developing country tax administration. The first note covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The second note addresses how to select a suitable information technology system for core tax administration functions. These technical notes are primarily tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).



Use Of Technology In Tax Administrations 2


Use Of Technology In Tax Administrations 2
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Author : Ms.Margaret Cotton
language : en
Publisher: International Monetary Fund
Release Date : 2017-03-14

Use Of Technology In Tax Administrations 2 written by Ms.Margaret Cotton and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-14 with Business & Economics categories.


This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administration functions. Note one covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The third note focuses on implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).



Tax Aspects Of The Transfer Of Technology


Tax Aspects Of The Transfer Of Technology
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Author : Catherine A. Brown
language : en
Publisher: Canadian Tax Foundation = Association Canadienne d'études fiscales
Release Date : 1990

Tax Aspects Of The Transfer Of Technology written by Catherine A. Brown and has been published by Canadian Tax Foundation = Association Canadienne d'études fiscales this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Double taxation categories.


A study discussing tax aspects of the transfer of technology by non-residents to seven countries in the Asia-Pacific which have both the interest in acquiring it and the capability of exploiting it: Indonesia, Singapore, Malaysia, Thailand, China, Hong Kong and Taiwan. For each country the author reviews the domestic withholding tax provisions, examines the interaction of these provisions with the relevant double taxation agreement and discusses government policies and tax incentives related thereto. Some relevant parts of legislation are also appended.