The Digital Single Market Strategy initiative identified eGovernment as one of the key elements to maximise the growth potential of the digital economy and to achieve an inclusive digital Europe. The EU announced the launch of an eGovernment Action Plan 2016-2020, setting out the vision, underlying principles and policy priorities, highlighting the Modernisation of public administration with ICT.

As part of the first pillar, the use of disruptive technologies (block-chain, big data, IoT, virtual reality, AI, etc.) in public administrations is growing and can be very beneficial. Tax Administrations have been very active testing new technologies to fight tax avoidance, but without analysing the impact in the taxpayers´rights.

That´s why, even if in the tax field these technologies can enhance a greater tax, is necessary to ensure taxpayers rights, within the EU and globally. However, the real potential impact of such technologies and the ways in which they can disrupt the existing landscape of tax collection are largely unknown.

That´s why and connected with action 24, the main objective of our project will be an specific Digital Government for Citizens Charter related with tax collection, including what can Citizens reasonably expect from these services, from new technologies and from the Tax Administrations using or offering them. This Charter will provide citizens with a set of principles aimed at clarifying what Citizens may reasonably expect.

This Charter will be based in the outputs of the following areas of research:

  • Digital transformation of Tax Administrations
  • New taxpayers rights for a digital Administration era
  • Big data, Artificial inteligence and machine learning for tax fraud avoidance
  • Use of Blockchain by Tax Administration: VAT fraud avoidance
  • Internet of things as tool for tax fraud avoidance (income tax, VAT and customs)
  • International Analysis of Digital transformation of Tax Administrations and New taxpayers’ rights In Comparative law
  • Digital Government taxpayers’ charter.

Team

Institutions

  • Universidad CEU Cardenal Herrera
  • Universidad CEU San Pablo
  • International Bureau of Fiscal Documentation
  • Instituto de Estudios Fiscales
  • Centro Interamericano de Administraciones Tributarias
  • Administración Federal de Ingresos Públicos
  • Università di Chieti-Pescara
  • Maastricht University
  • Globtaxgov
  • Universitat de Barcelona

Deliverables

7 Working papers

  • Digital transformation of Tax Administrations
  • New taxpayers rights for a digital Administration era
  • Big data, Artificial inteligence and machine learning for tax fraud avoidance
  • Use of Blockchain by Tax Administration: VAT fraud avoidance
  • Internet of things as tool for tax fraud avoidance (income tax, VAT and customs)
  • International Analysis of Digital transformation of Tax Administrations and New taxpayers’ rights In Comparative law
  • Digital Government taxpayers’ charter.

Summary of findings

  • Digital transformation of Tax Administrations
  • New taxpayers rights for a digital Administration era
  • Big data, Artificial inteligence and machine learning for tax fraud avoidance
  • Use of Blockchain by Tax Administration: VAT fraud avoidance
  • Internet of things as tool for tax fraud avoidance (income tax, VAT and customs)
  • International Analysis of Digital transformation of Tax Administrations and New taxpayers’ rights In Comparative law
  • Digital Government taxpayers’ charter.

Book: Digital Transformation of Tax Administrations, Tax Fraud and new Taxpayers rights

  • Digital transformation of Tax Administrations
  • New taxpayers rights for a digital Administration era
  • Big data, Artificial inteligence and machine learning for tax fraud avoidance
  • Use of Blockchain by Tax Administration: VAT fraud avoidance
  • Internet of things as tool for tax fraud avoidance (income tax, VAT and customs)
  • International Analysis of Digital transformation of Tax Administrations and New taxpayers’ rights In Comparative law
  • Digital Government taxpayers’ charter.

Research

Considering the nature of the proposed Project, a first study of the new technologies that have begun or can be implemented by the Tax Administrations becomes unavoidable. For this, it will be necessary an understanding of how they work, the singularities, similarities and differences that they have in their programming, for which it will be necessary to read from the point of view of other sciences, informatics, primarily, in order to clarify how they operate. Therefore, studies outside the legal or economic world will be necessary to understand them.

Once this question has been clarified, the consequences of the application of new technologies by tax administrations in the legal-tax area will have to be analyzed. To this end, it is indisputable the need to conduct separate investigations, not allowing the possibility of a general analysis in where the different applied technologies work in a divergent way, differing in their scope of application and, therefore, their impact on Financial and Tax Law will inevitably be different. Thus, activities will be held (Workshop, webinar, seminars, ...) depending on the specific technology in question to see what is its operation, how to index tax management as well as in the procedure of application of taxes, to order, on the one hand, to observe what possible rights and guarantees of taxpayers may be affected, as well as to be able to establish a statute for the taxpayer that collects new rights and guarantees for the application of these new technological models.

Therefore, during the initial phase of the research, descriptive works will be developed considering the doctrine of computer science to, second, use the inductive method in the next phase, consisting of seeing which rights and guarantees are affected, in order to establish that new regulatory framework that will reflect the new rights and guarantees thereof. The legal and economic doctrine of Financial and Tax Law of Spain, Italy, Croatia, Holland, Argentina, Canada, USA, United Kingdom and France will be used for this purpose. It will also analyze the resolutions issued by the EU organisms, as well as other international organizations (UN, OECD, IMF). In this line, interpretive criteria, economic-administrative resolutions and case law will be sought.

To achieve good conclusions, the research activities will be complemented by another kind of activities, such as workshops, seminars/webinar, PAMs, in order to prepare, discuss, contribute with other ideas from other academics, professionals, policy-makers,… raising critical knowledge that will cause a benefit for both parts: Tax Administrations and taxpayers.

Finally, our conclusions will be published in English by the Institute for Fiscal Studies with the porpuse of covering society, not only academics, but also tax Administrations, other professionals as barriers or tax advisor, policy makers, and, generally, taxpayers because of the importance of the subject.

Book

  • Digital Transformation of Tax Administrations, Tax Fraud and new Taxpayers Rights

Working papers

  • Digital transformation of Tax Administrations
  • New taxpayers rights for a digital Administration era
  • Big data, Artificial inteligence and machine learning for tax fraud avoidance
  • Use of Blockchain by Tax Administration: VAT fraud avoidance
  • Internet of things as tool for tax fraud avoidance (income tax, VAT and customs)
  • International Analysis of Digital transformation of Tax Administrations and New taxpayers’ rights In Comparative law
  • Digital Government taxpayers’ charter.

News

To be announced

Events

To be announced

Results

To be announced

Media

To be announced

Av./ del Seminario, s/n, 46113, Moncada, Valencia, Spain
Tel.: 0034 96 1 36 90 00 Ext.: 62347
Email: digitaxadmin@uchceu.es
LinkedIn: Digital Transformation of Tax Administrations in the EU

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