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This first comprehensive study of the interaction between technology and
taxation approaches the subject along four main avenues: insight and analysis
gained from empirical legal studies conducted in the area of taxation; methods
for improving the control and management of the tax function in business; tax
auditing through statistical sampling; and changes in the fiscal environment
as a result of technological capabilities. Among the topics that arise are the
what choices of sampling methodology exist;
determination of both one-sided and two-sided confidence intervals;
under what circumstances statistical sampling is acceptable as proof of
underpayment and as a basis for penalties;
the use of sampling agreements as a tool to improve taxpayers’ understanding
of the process;
complexities encountered by the introduction of technology in tax
administration in developing countries;
technological capability to detect economic activity in the informal sector;
technological innovation as substitute for inadequate human capacity;
improvements available to better monitor the movement and values of goods
entering a country;
safeguards to prevent unauthorized use of personal information;
prioritizing resources to ensure that the key strategic objectives of the
agency are being addressed;
government defensive action and the threat to privacy; and
capabilities and limitations of enterprise resource planning systems and tax
Although the author pays especially detailed attention to the technologies
developed and used by the United States Internal Revenue Service, other
notable systems developed by the European Union, Brazil, Mexico, and China are
also examined. Various sampling methods and practices are illustrated with
numerical examples. As tax systems acquire ever higher levels of integration,
and because accuracy is crucial to the measurement of tax compliance, the
perspectives opened and expertly analyzed by the author will prove of great
importance. Practitioners, tax policymakers and administrators, tax standard
setters, and tribunals dealing with disputes over tax administration and
procedure, as well as academics and researchers, will instantly recognize the
book’s great importance and practical value.
List of Editors and Authors.
PART I Empirical Evaluation of Taxation.
CHAPTER 1 Empirical Legal Studies and Taxation in the United States.
PART II Statistical Science in Tax Auditing.
CHAPTER 2 Statistical Sampling in Tax Compliance Auditing in the USA.
CHAPTER 3 Legal Issues Surrounding Sampling.
PART III Technology Use in Government Tax Administration.
CHAPTER 4 Technology and Taxation in Developing Countries .
CHAPTER 5 Information Technology in the U.S. Tax Administration.
PART IV Technology Use in Tax Compliance and Tax Planning.
CHAPTER 7 Automation Technology in Special Customs Programs and Preferences.