Advertisement

Tax Services and Tax Service Providers’ Changing Role in the IoT and AmI Environment

  • Güneş Çetin Gerger
Chapter
Part of the Computer Communications and Networks book series (CCN)

Abstract

New technology trends including Ambient Intelligence (AmI), Machine Learning (ML), Internet of Things (IoT), Cloud and Edge computing all have an important role to play in further developing the tax administration processes. The main challenge is to effectively reform the Revenue Administration (RA) services in today’s electronic age. Business activities have become more global and digitalized; and revenue administrations’ traditional services are also developing fast through the use of smart devices and smart software applications in the IoT-distributed computing environment. In this digital world, tax service providers also have a big responsibility, in fact, a requirement, to use and adopt revenue administrations’ smart e-services built with some intelligence to improve automation. Understanding the need of the hour, tax service providers are attempting to develop IoT environments with AmI for fulfilling citizens’ tax obligations. It is understandable and should be acceptable that in doing so and through increased smart automation, their workload is going to decrease drastically. In this chapter, it is aimed to examine RA tax services provision in the IoT environment in some leading countries and discuss, in some detail, how the role of tax service providers is changing in this improving smart taxation environment.

Keywords

Tax services E-tax services Digital economy IoT Revenue services Tax service providers Ambient intelligence AmI Cloud computing Edge computing 

References

  1. 1.
    Depatment for Digital, Culture, Media and Sport (2018) Data Protection act 2018 factsheet—intelligence services processing. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/711233/2018-05-23_Factsheet_4_-_intelligence_services_processing.pdf. Accessed 23 May 2018
  2. 2.
    Brazil federal revenue and customs administration (2018) http://idg.receita.fazenda.gov.br/. Accessed 20 April 2018
  3. 3.
    Ernest H (2017) How the internet of things is improving tax services in ASEAN? Accessed 01 April 2018Google Scholar
  4. 4.
  5. 5.
    KPMG (2017) Technology in tax embracing the now & thinking the future. www.kpmg.com.au. Accessed 01 April 2018
  6. 6.
    AJCSD Ramos C (2008) 3 ambient intelligence, the next step for artificial intelligence, intelligent systems IEEEGoogle Scholar
  7. 7.
    HW (2016) Tax notes, Accessed 18 April 2018Google Scholar
  8. 8.
    BI Intelligence (2015) The internet of things 2015: examining how The Iot will affect the world, November, Accessed 20 April 2018Google Scholar
  9. 9.
    Gartner (2017) Gartner newsroom website. https://www.gartner.com/newsroom/id/3598917. Accessed 23 April 2018
  10. 10.
    Yli-Huumo J, Ko D, Choi S, Park S, Smolander K (2016) Where is current research on blockchain technology? a systematic review. PLoS ONE 11(10):e0163477. Accessed 05 May 2018CrossRefGoogle Scholar
  11. 11.
    PWC (2017) Digital transformation of tax administration [Çevrimiçi]. www.pwc.com. Accessed 02 May 2018
  12. 12.
  13. 13.
    European Parliament (2017) Tax challenges in the digital economy. http://www.europarl.europa.eu/RegData/etudes/STUD/2016/579002/IPOL_STU(2016)579002_EN.pdf. directorate general internal policies, policy department a: economic and scientific policy. Accessed 02 May 2018
  14. 14.
    OECD (2018) Tax challenges arising from digitalisation—interim report 2018: inclusive framework on BEPS, OECD/G20 base erosion and profit shifting project. Accessed 02 May 2018Google Scholar
  15. 15.
    Çetin Gerger ve G, Bozdoğanoğlu B (2017) Evaluation of the problems regarding taxation of electronic commerce in the context of informal economy and tax evasion, Issues in Public Sector Economics, Peter LangGoogle Scholar
  16. 16.
    OECD (2016) Technologies for better tax administration: a practical guide for revenue bodies. OECD Publishing, ParisGoogle Scholar
  17. 17.
  18. 18.
  19. 19.
  20. 20.
  21. 21.
    NetIQ (2017) Mexico’s tax administration service. https://www.netiq.com/docrep/documents/toiseh4eaf/mexicos_tax_administration_service_ss.pdf. Accessed 01 April 2018
  22. 22.
    CIAT (2018) Inter- american center of tax administration. https://www.ciat.org/the-internet-of-things-and-tax-administrations-concepts-challenges-and-opportunities-i/?lang=en#_ftn9. Accessed 12 April 2018
  23. 23.
    OECD (2017) Tax Administration 2017: comparative information on OECD and other advanced and emerging economies, ParisGoogle Scholar
  24. 24.
    BB Milner C (2017) PWC advanced tax analytics & innovation tax analytics, artificial intelligence and machine learning–level 5. www.pwc.org. Accessed 01 April 2018
  25. 25.
    Rikken O (2017) Blockchain real time tax (is this the future?) https://www.darwinrecruitment.com/blog/2017/08/blockchain-real-time-tax-is-this-the-future. Accessed 01 April 2018
  26. 26.
    DELOITTE (2018) Artificial intelligence–entering the world of tax. https://www2.deloitte.com/global/en/pages/tax/articles/artificial-intelligence-in-tax.html. Accessed 01 April 2018

Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.Manisa Celal Bayar UniversityManisaTurkey

Personalised recommendations