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Use of Big Data Analytics by Tax Authorities

Use of Big Data Analytics by Tax Authorities

Brendan Walker-Munro
Copyright: © 2022 |Pages: 25
ISBN13: 9781668436622|ISBN10: 1668436620|EISBN13: 9781668436639
DOI: 10.4018/978-1-6684-3662-2.ch067
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MLA

Walker-Munro, Brendan. "Use of Big Data Analytics by Tax Authorities." Research Anthology on Big Data Analytics, Architectures, and Applications, edited by Information Resources Management Association, IGI Global, 2022, pp. 1388-1412. https://doi.org/10.4018/978-1-6684-3662-2.ch067

APA

Walker-Munro, B. (2022). Use of Big Data Analytics by Tax Authorities. In I. Management Association (Ed.), Research Anthology on Big Data Analytics, Architectures, and Applications (pp. 1388-1412). IGI Global. https://doi.org/10.4018/978-1-6684-3662-2.ch067

Chicago

Walker-Munro, Brendan. "Use of Big Data Analytics by Tax Authorities." In Research Anthology on Big Data Analytics, Architectures, and Applications, edited by Information Resources Management Association, 1388-1412. Hershey, PA: IGI Global, 2022. https://doi.org/10.4018/978-1-6684-3662-2.ch067

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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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