To acquire in-depth knowledge and understanding of the technological aspects, including compliance issues, in the field of taxation. The focus is on data collection and its applications, privacy and data security, data management and automation of law. At the end of the course the students should be able to thoroughly analyze and interpret juridical literature and other pieces of relevant legal information and its sources in the area of technology and taxes.
The student will acquire at least basic knowledge of programming languages used for tax purposes. The students are also expected be able to apply this knowledge in complex tax cases, put critical questions about its context and to offer creative solutions.
A. This course is related to the Tax & Technology I course at the Vrije Universiteit Amsterdam. In this course, however, other subjects are covered and this course can be taken separately from the course at the Vrije Universiteit Amsterdam (see C).|
B. Tax & Technology is relatively new subject which focuses on the role of technology in the area of tax law.
It is a worldwide trend that tax authorities increasingly use technology to promote compliance. An emphasis is laid upon collecting and managing (big) tax data in order to insure a correct tax payment and detection of fraud. This trend goes hand in hand with further digitalization of information exchange between tax authorities and taxpayers. Industry and business communities also use technology to optimize tax processes and to comply with reporting obligations. This course pays attention to the fiscal and technological aspects that play a role in this process.
However, the course does not aim to solely focus on compliance issues but will cover and investigate new possibilities in validation of a broader use of technology in taxation. Also, the inherent risks and disadvantages of the new technological approach are to be discussed. The purpose of the new course is therefore to form a multilateral insight into the processes behind technological approach.
With regard to compliance and tax audits the recent studies conducted by OECD demonstrate an increasing role of technology for fiscal services, taxpayers and tax authorities.
C. The following topics will be discussed in this course:
- Privacy and data security (ethic, legal framework and concepts, risks and responsibilities when handling tax data, judicial protection).
- Confidentiality of data.
- Legal protection according to Union law (Charter of the fundamental rights of the EU, EC case law)
- Data management (types of data, big data, data base and architecture, data warehousing, platforms).
- Automation of law (artificial intelligence: application to legal and financial data; blockchain: automation of transaction/contracting).
- Basic programming languages for tax purposes
- Robotic process automation for tax process.
- Artificial intelligence (application to legal and financial data).