Science, Technology and Taxation

 

 

 

 

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.

Kluwer Law International – More info…

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