EVENT 2.0 - BIG DATA ANALYSIS IN TAXATION
"10 + 1" YEARS OF THE MASTER'S DEGREE IN TAX LAW
AT THE BORDER BETWEEN PRIVACY AND MASS SURVEILLANCE
Algorithms are used by companies to target their customers in the most efficient way possible, or to select the best collaborators. Public authorities are increasingly using it, in particular to prevent or prosecute crime, to calculate the flat-rate expenditure to be deducted from the tax base or to select the taxpayers to be audited. The secret services use big data algorithms in an even more intrusive way to protect national security. In theory, big data analysis combined with the contributions of behavioural economics can make taxation almost invisible to the taxpayer and thus increase efficiency and effectiveness for the state and convenience for the taxpayer. However, liberal democracies are based on the concept of personal autonomy and individual free choice. Interference with this personal autonomy is subject to strict conditions. The lecture will be devoted more specifically to discussing how big data analysis can be used to ensure tax assessment and collection without compromising the fundamental values of a democratic and liberal society.
Professor Tina EHRKE-RABEL holds the Chair of Tax Law at the University of Graz (Austria) where she also heads the Institute of Tax and Fiscal Law. Her most recent research focuses on the links between new technologies and taxation.
December 5, 2018 - from 6pm to 7:30pm
HEC LIÈGE (050)
Rue Louvrex 14 - 4000 Liège