Tax & technology I

URL study guide

https://studiegids.vu.nl/en/courses/2024-2025/R_TT1

Course Objective

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 Resources Systems (ERP) and automation of tax 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 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 Content

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. Legal technology is rapidly transforming both the practice and the theory of tax law. As we begin to train the future generation of tax lawyers who understand the intricacies and potential of this development within tax law, this course seeks to explore both the current trends and the future possibilities of this technological transformation. 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.
- Tax data collection and processing.
- Tax data exchange and reporting (Directives on Administrative Corporation 1 t/m 7, for instance Country by Country Reporting and Mandatory Disclosures Rules, but also Standard Audit File for Tax and the mini one stop shop data).
- Environmental, Social & Governance (ESG) reporting for tax.
- Enterprise Resource Systems (SAP) and tax.
- Implementing tax controls an tax monitoring.
- Basic programming languages for tax purposes.
- Monitoring tax data quality.
- Tax data visualization.
- Tax data base management
- Artificial Intelligence: application to financial data.
- Collecting tax data and legal protection.
- Legal EU framework (i.e. GDPR, Charter).

Teaching Methods

Lectures and tutorials. During tutorials, a case that unfolds during the lecture cycle is used.

Method of Assessment

Assignments during the course and/or a written exam.

Literature

Articles published on Canvas.

Target Audience

Dit vak is verplicht voor de afstudeerrichting Tax & Technology van de master Fiscaal recht van de Vrije Universiteit en staat ook open voor studenten van Maastricht University en Tilburg University die de specialisatie Tax & Technology volgen. Het vak staat niet open voor studenten van andere opleidingen of contractstudenten.

Additional Information

For further information, please contact prof. dr. A.H. Bomer ([email protected]).