Course ObjectiveTo 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.
Course ContentA. 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).
Teaching MethodsLectures and tutorials. During tutorials, a case that unfolds during the
lecture cycle is used.
Method of AssessmentTo be announced.
LiteratureReader with articles.
Target AudienceApart from regular students, the course is also available for: students
from other universities/faculies and contractor (students who pay for
Additional InformationThis course will be given at Tilburg University. If you are interested
in following this course, pleas contact email@example.com and register as
a bijvakker/guest student at the Tilburg Ubiversity.
|Language of Tuition||English|
|Faculty||Faculty of Law|
|Course Coordinator||mr. drs. T. Hoekstra|
|Examiner||mr. drs. T. Hoekstra|
You cannot register for this course yourself; your faculty's education office carries out registration