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Taxpayer Rights and Protections in a Digital Global Environment

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Ethics and Taxation

Abstract

This chapter explores the impact on taxpayer rights of digital developments in electronics and systems, artificial intelligence, and security. Using an integrated rights framework comprising principles of tax administration and compliance, together with legal rights, it sets out the challenges and opportunities offered by digital disruption. It addresses issues such as proportionality, discrimination, equity and fairness, transparency and bias in legal and administrative decision-making, security, privacy and confidentiality. The chapter takes a global and comparative perspective in addressing significant legal issues that require detailed research and debate. It emphasises the opportunities for government service obligations to taxpayers, using artificial intelligence and secure systems, to provide advanced assistance to taxpayers and businesses and boost economic growth and trade. The chapter concludes that the opportunities are available to enable global implementation of an integrated rights framework to protect taxpayers even more effectively through digital disruption.

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Notes

  1. 1.

    For example, Acemoglu and Robinson (2012) suggest that the economic prosperity that allows taxation is founded in inclusive economic institutions and secure property rights.

  2. 2.

    For a history, see Boylan (2014), Barreto (2013), and Forsythe (2018).

  3. 3.

    For example, Germany has a long history of Constitutional protection of taxpayers through constitutional limits on the right of the State to tax. See Englisch (2016), 412.

  4. 4.

    For general discussion, see Mendez (2013), and Verdier and Versteeg (2017), 149.

  5. 5.

    This is increasingly applicable globally. See OECD (2017d).

  6. 6.

    The unlikelihood of implementing a comprehensive income tax on net accretions to wealth led to Bittker (1967) raising the question of how to determine an optimal second-best policy, 925.

  7. 7.

    Musgrave (1959) and Musgrave and Musgrave (1989).

  8. 8.

    Carter Report (1966). Its influence discussed in Head (1987), 143.

  9. 9.

    See the excellent technical analysis, covering the drafting experience of such experts in, e.g., Thuronyi (1996); Shome (1995); Jenkins (1994), 75; Theodore (1992); and Bird and de Jantscher (1992).

  10. 10.

    Alley and Bentley 2005, 622.

  11. 11.

    See, for example, (2018a) and Lagarde (2018).

  12. 12.

    Alley and Bentley (2005), 622.

  13. 13.

    The arbitrary effects are described by Christians (2016).

  14. 14.

    E-Commerce and Indirect Taxation (1998), Inland Revenue and HM Customs and Excise (1999) para 2.9, OECD The Committee on Fiscal Affairs (1998), and the statement on p 6, that ‘The tax rules should be clear and simple to understand so that taxpayers can anticipate the tax consequences in advance of a transaction, including knowing when, where and how the tax is to be accounted.’ For a useful analysis and literature survey, see McKerchar et al. (2006).

  15. 15.

    Alley and Bentley (2005).

  16. 16.

    For a wider discussion and details of the literature, see Evans et al. (2001) and ATAX (2006).

  17. 17.

    Alley and Bentley (2005).

  18. 18.

    Alley and Bentley (2005), 623.

  19. 19.

    See OECD (2017b), 13, OECD (2017c), World Economic Forum and Boston Consulting Group (2018).

  20. 20.

    Kirchler et al. (2008), 210; Hofmann et al. (2014), analysed in more detail in Bentley (2016), 298.

  21. 21.

    The ‘Slippery Slope’ Framework described in Kirchler et al. (2008).

  22. 22.

    The European Convention (1950) Art 6.

  23. 23.

    Australian Government Department of the Prime Minister and Cabinet (2015), endorsed in Productivity Commission Inquiry Report (2017), 93, and implemented in Australian Government (2018).

  24. 24.

    Norwegian Ministries (2012) 59. Productivity Commission Inquiry Report (2017) 311 recommends a principles-based, outcomes focused approach.

  25. 25.

    See particularly, the work of Australian Government (2017).

  26. 26.

    For a general description, see Ertel (2017), the definitions in Lu et al. (2018), Chap. 1, and Logan (2018).

  27. 27.

    OECD (2017d) reports that Nordic tax administrations have already developed capability to pre-fill 100% of the data for selected groups of taxpayers resulting in significant reduction in administrative costs and high levels of compliance. Pre-filling and automation are being replicated rapidly by other tax authorities.

  28. 28.

    ECHR, Sporrong and Lönnroth v Sweden, App. Nos. 7151/75 and 7152/75, Series A, No 52, [1982] ECHR 5, 18.

  29. 29.

    CJEU, 22 February 2018, Joined Cases C–398/16 and C399/16, X BV and X NV v Staatssecretaris van Financiën, ECLI:EU:C:2018:110.

  30. 30.

    Even here there is a reluctance to explore new technologies that could ameliorate many of the challenges to the tax base. Early opportunities in the context of electronic commerce remain unaddressed. See the discussion in Bentley and Quirk (1999).

  31. 31.

    But note the type of simplification proposed by Bentley and Quirk (1999) as an alternative and the reconstruction of the way law is viewed proposed by Hildebrandt (2016, 2018).

  32. 32.

    Decision-making processes discussed in Chan and Bennett Moses (2016), and the approach in U.S. Courts analysed through Wisconsin v Loomis (2016).

  33. 33.

    Australia: Tax Administration Act (1953) sch 1, s 355-45–s355-75.

  34. 34.

    Australia: Tax Administration Act (1953) sch 1, s 355-70 and Australia: International Tax Agreements Act (1953) s 23. For a comprehensive analysis see, Dirkis and Bondfield (2013), 115.

  35. 35.

    See Inland Revenue Authority Singapore (2018b) and the IRAS marketplace to work with developers on Application Programming Interfaces (APIs).

  36. 36.

    Australia: Privacy Amendment (Notifiable Data Breaches) Act (2017) (Cth); US Department of Commerce National Institute of Standards and Technology Framework (2018).

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    Duncan Bentley

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Bentley, D. (2020). Taxpayer Rights and Protections in a Digital Global Environment. In: van Brederode, R. (eds) Ethics and Taxation. Springer, Singapore. https://doi.org/10.1007/978-981-15-0089-3_11

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