" AUTOMATION OF TAX ADMINISTRATION: PATH TO MORE EFFECTIVE TRANSFER PRICING AUDIT " (original) (raw)

Artificial Intelligence in Accounting and Auditing: Creating Value with AI, Volume 5

ABSTRACT The purpose of this paper is to explore some of the value creation processes associated with expert systems. The paper employs a number of different applications of economics to explore the issues. Cost-benefit analysis, based in microeconomics and the economics of defense and government, is used to provide a basic measure of value.

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Artificial Intelligence in Accounting and Auditing: Creating Value with AI, Volume 5 Cover Page

Tax Officer 2030: The Exercise of Discretion and Artificial Intelligence

This article examines the principles underpinning effective decision making and the exercise of discretion in Australian taxation law in the context of the development of digital government and the increasing use of artificial intelligence. The article proposes a framework for the exercise of discretion by the Australian Taxation Office in decision making involving expert systems consistent with administrative law. The framework is of wider relevance to public sector delegated decisionmaking and it draws on relevant principles and case law. It identifies the capabilities the ATO requires to implement this framework and maintain public trust in the new systems.

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Tax Officer 2030: The Exercise of Discretion and Artificial Intelligence Cover Page

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Application of artificial intelligence to accounting, tax, and audit services: Research at Brigham Young University Cover Page

A Study on Application of Artificial Intelligence and Machine Learning in Indian Taxation System

2021

In a developing economy like India taxation is a main source of public finance. Indian taxation system always suffered from problems such as tax evasion, inefficient administration etc. Administration of taxation always needs such a system which will be less in error and prompt in decision making. Indian taxation system is suffering from lack of manpower to perform tedious tasks such as data entry, scrutiny of return, tax audit etc. To manage the changing tax landscape alongside use of analytics recently Indian government announced the use of Artificial Intelligence/Machine Learning in tax assessment system. Artificial Intelligence or known as AI is a relatively new phenomenon in tax. Recently the government of India announced to use faceless tax assessment system empowered by AI/ML. In the Present paper we attempt to find out the role of AI/ML in Indian taxation system and on the basis of factors such as tax knowledge, tax education, legal sanction, complexity of tax system, relati...

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A Study on Application of Artificial Intelligence and Machine Learning in Indian Taxation System Cover Page

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Use of artificial intelligence by tax administrations: An analysis regarding taxpayers’ rights in Latin American countries Cover Page

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Transfer Pricing Settlement in Indonesia: A Note for Tax Authority, Tax Court, and Taxpayers based on the Tax Court Decisions Cover Page

A Note to Transfer Pricing Audit Performance by Indonesia’s Tax Administration based on Tax Court Decision 2015-2019 on Manufacturing Industry

Jurnal Akuntasi dan Auditing Indonesia, 2021

This research discusses the transfer pricing audit performance of Directorate General of Taxes (DGT) based on the tax court stipulation during fiscal year 2015-2019. This research employed qualitative research method. The data were collected through literature review and interview. The findings showed that the cases brought to the tax court solely due to administrative and technical matters had been quite significant in number, which were more than 40% of the cases settled. Unfortunately, inappropriate assessment process took the larger proportion in the failure in complying with the technical and administrative rules while conducting the audits. On the other hand, in regards with non-technical and administrative issues, DGT mostly won the cases. It means that DGT were more reliable in auditing once it complied with the technical and administrative matters. The research also shows the DGT has fully realized that the infrastructure of transfer pricing handling needs support from various aspects.

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A Note to Transfer Pricing Audit Performance by Indonesia’s Tax Administration based on Tax Court Decision 2015-2019 on Manufacturing Industry Cover Page

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Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach Cover Page

Automation of tax control mechanism with the use of specialized information and analytical systems within the framework of ensuring security

The relevance of this work is due to the fact that in the conditions of digitalization of the economy, the tax authorities are forced to actively use the achievements of information technology in their work in order to improve the efficiency of employees and reduce their time spent on certain official duties. The article considers the main problems arising in the activities of tax authorities in the direction of tax control. The basic directions of development of the developed mechanism of automation of the tax control with use of information-analytical systems that in turn allows to raise level of economic safety of the state are revealed. The desktop application reducing time expenses of employees of tax authorities in carrying out of the pre-check analysis in 12 times which serves as an initial point in development of the application for an estimation of risks of economic and information safety is developed.

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Automation of tax control mechanism with the use of specialized information and analytical systems within the framework of ensuring security Cover Page

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“Making Tax Law More Certain: A Theory,” Cover Page