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, 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.
Course ContentA. 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
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.
Teaching MethodsLectures and tutorials. During tutorials, a case that unfolds during the
lecture cycle is used.
Method of AssessmentIn collegejaar 2018/2019 werd het vak getentamineerd door middel van een
geroosterd schriftelijk tentamen. De toetsvorm voor collegejaar
2019/2020 wordt bekend gemaakt in de studiewijzer.
LiteratureReader with articles.
Target AudienceDit vak is verplicht voor de afstudeerrichting Tax & Technology van de
master Fiscaal recht.
Courses from a master at the faculty can only be taken as a secondary
course if you have a diploma that gives access to the relevant master/
specialization and if you are enrolled in a master.
Additional InformationFor further information, please contact prof. dr. A.H. Bomer
|Language of Tuition||English|
|Faculty||Faculty of Law|
|Course Coordinator||prof. dr. A.H. Bomer|
|Examiner||prof. dr. A.H. Bomer|
You need to register for this course yourself
|Teaching Methods||Seminar, Lecture|
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