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SOLM327 Tax and Technology

Module description

The module will delve into the interaction of tax and technology. It will cover the challenges that technology poses on international and domestic tax systems and the policy solutions that countries and international organizations developed as a response to these challenges, including the taxation of digital giants, cryptoassets and the metaverse. It will examine the role of taxation to facilitate innovation and simultaneously assuage emergent societal risks arising from new technologies, in particular the disruption of the labour market. The case for a tax on artificial intelligence (AI), its design features, and implications of its introduction from an international perspective will be analysed. The module will also discuss the benefits of using predictive AI in tax administration and the tax judiciary, as well as the challenges for taxpayers’ fundamental rights, including privacy, data protection and property rights, and the importance of safeguards, including explainable AI, to achieve accountable, trustworthy and transparent taxation systems. The module will also examine the theory and application of technology to tax practice and procedures, in particular, how technology is, and could be, deployed to provide tax advice, procedural risk analysis, and practice management.

Applicable groupings

Credits

30

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