||prof. dr. A.H. Bomer
||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, Enterprise Systems and automation of law. Also to understand the impact of technology on exchange of tax data. 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 II course at Tilburg University. In this course, however, other subjects are covered and this course can be taken separately from the course at Tilburg University (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:
- Possibilities and restrictions of technology usages in tax.
- Risk management and process standardization through systems.
- Basic programming languages for tax purposes.
- Enterprise resource systems (SAP) and tax.
- Tax data collection and processing.
- Standards for data reporting and programming.
- Tax data exchange and reporting (country by country reporting, standard audit file for tax, mini one stop shop data).
- Data analytics.
- Monitoring tax data quality.
- Application of data analysis to taxpayer data.
- Digital fraud.
- Artificial Intelligence: application to financial data.
||Lectures and tutorials. During tutorials, a case that unfolds during the lecturer cycle is used.
Reader with articles.