Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas - Jeffrey Owens - Страница 28

Technology can be daunting to understand, but even more challenging is keeping pace with it on a continuing basis. Technology grows exponentially not linearly with both performance (Moore’s law) and adoption (Metcalf’s law) both capable of exhibiting this pattern. Yet humans are not wired to think exponentially as such growth occurs so infrequently in our normal experience. But the difference between linear and exponential results cannot be overstated. For example, if you start walking and take 30 steps you will traverse ~10 meters, but if make each step exponential so you double the length of your step each time, then by the 30th step you will reach the moon. Due to our inherent inexperience with such growth, we are prone to underestimate the impact of technology in the long term. This can be dangerous when these technologies can just as easily be used to commit fraud as to stop it.

Today cloud computing, big data, machine learning, API’s, blockchain, the internet of things and quantum computing, among others, are growing at exponential rates. Some of these technologies may have a more significant impact in the long-term approach to tax than others. We explore three of them (big data, machine learning and blockchain) and mention connections to the others where appropriate. We also look at how these technologies can be combined to address a range of issues simultaneously.