Paper by: Duncan Bentley
This article analyses the impact of digitalisation on the tax administration, with a focus on taxpayer rights and obligations. Tax administrators face fundamental questions. How they respond will dictate the level of trust in the tax system. What are the areas of digitalisation that will most impact on tax administration? How might these affect taxpayer rights and do current principles provide enough protection? Are there areas of significant concern which need urgent research to shape the direction of tax administration in a digital world?…