Taxpayer rights and protections in a digital global environment

Abstract

This chapter explores the impact on taxpayer rights of digital developments in electronics and systems, artificial intelligence, and security.Using an integrated rights framework comprising principles of tax administration and compliance, together with legal rights, it sets out the challenges and opportunities offered by digital disruption. It addresses issues such as proportionality, discrimination, equity and fairness, transparency and bias in legal and administrative decision-making, security, privacy and confidentiality. The chapter takes a global and comparative perspective in addressing significant legal issues that require detailed research and debate. It emphasises the opportunities for government service obligations to taxpayers, using artificial intelligence and secure systems, to provide advanced assistance to taxpayers and businesses and boost economic growth and trade. The chapter concludes that the opportunities are available to enable global implementation of an integrated rights framework to protect taxpayers even more effectively through digital disruption.