New Technologies in International Law / Tymofeyeva, Crhák et al.

Billing Machines and Nigeria’s TaxPro-Max platform, technological improvements have significant promise for improving tax compliance and increasing the tax base. These tools have been shown to be successful in reducing concerns such as tax evasion and poor record-keeping while also streamlining compliance processes for taxpayers. The digital transformation of tax administration, on the other hand, is not without complexities. The challenges for developing countries include assuring proper data protection and privacy or maintaining legal certainty. It also emphasizes the importance of protecting taxpayers’ rights in an increasingly digital society. While technology can improve efficiency and expedite operations, it also raises concerns about fairness, access, and equity. For example, in low and middle-income nations, infrastructure deficiencies such as insufficient internet and energy access can hinder effective technology adoption, particularly among disadvantaged population. It is also important to emphasise the significance of international cooperation and capacity building. Initiatives such as the Global Forum’s capacity-building program and the Tax Inspectors Without Borders project are critical in assisting developing countries in meeting international transparency and information-sharing criteria. In the future, the area of technology and taxation will bring many new challenges and questions. How will emerging technologies such as blockchain and AI continue to transform tax systems? What policies and structures are required to ensure that the advantages of digitalization are distributed equally and that all taxpayers’ rights are protected? And, perhaps most crucially, how can developing countries effectively address these shifts while dealing with their own particular issues and resource constraints? As we progress, the necessity for continued research, policy innovation, and international collaboration becomes increasingly important in ensuring that global tax system digitization is equitable, efficient, and respectful of taxpayer rights.

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