税务机关使用大数据分析

Legal Regulations, Implications, and Issues Surrounding Digital Data Pub Date : 1900-01-01 DOI:10.4018/978-1-7998-3130-3.ch005

Brendan Walker-Munro

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引用次数: 1

摘要

本章对澳大利亚的税收管理领域中使用大数据分析来识别风险、实施合规行动和做出决策的合法性和挑战进行了专题分析。讨论了最近联邦法院的判例和研究，以确定目前影响澳大利亚税务管理和合规环境中大数据分析的法律处理的共同主题(即隐私/不透明，不准确/偏见和公平/正当程序)。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Use of Big Data Analytics by Tax Authorities

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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