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 35

Tax fraud is a large and persistent problem. The path of big data analytics supplemented by machine learning is showing benefits in reducing all forms of noncompliance including fraud. However, fraudsters are adapting, leveraging a digital economy constantly reinventing itself with new business models emerging continuously to find cracks in the voluntary compliance approach. Further, with cybersecurity an ever-present challenge, it may be time to re-think whether massive data collection is the path we want to travel. Top tax leaders have painted a vision of an alternative rooted in secured systems and cooperative compliance. But only now with the emergence of machine learning and blockchain based cryptography has there been a realistic opportunity to pursue what we might call a path less travelled. The emergence of systems supporting central bank digital currencies may make all the difference.

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