Tax and Technology I

Volledige vakbeschrijving

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.

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.

​​​​​​​This course is part of the national Tax and Technology series of courses organized by Maastricht University, Vrije Universiteit Amsterdam and Tilburg University. For more information, visit www.taxandtechnology.com. It is offered at Vrije Universiteit Amsterdam and only open to those who registered for the specialization Tax & Technology.