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What is Data Matching

Chapter 5

Legal Regulations, Implications, and Issues Surrounding Digital Data

The comparison of two or more data sets to identify matches and anomalies in both.

Published in Chapter:

Use of Big Data Analytics by Tax Authorities

Brendan Walker-Munro (Swinburne University, Australia)

Source Title: Legal Regulations, Implications, and Issues Surrounding Digital Data

DOI: 10.4018/978-1-7998-3130-3.ch005

Abstract

This chapter provides a thematic analysis for the Australian context of the legality and challenges to the use of big data analytics to identify risk, conduct compliance action, and make decisions within the tax administration space. Recent federal court jurisprudence and research is discussed to identify common themes (i.e., privacy/opacity, inaccuracy/bias, and fairness/due process) currently influencing the legal treatment of big data analytics within the tax administration and compliance environment in Australia.

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