E-TAX ADMINISTRATION: CRITICAL APPRAISAL OF OPPORTUNITIES AND CHALLENGES

Abstract

The aim of this paper is to analyse the digitisation process of the Spanish tax Administration. Recognising the transformative nature of new technologies and their transversal nature throughout society, our task is to assess the challenges and opportunities they offer to tax Administrations. We analyse the paradigm shift experienced by the Administration, assessing the insertion of disruptive technologies (Artificial Intelligence, Big Data and Blockchain) in its functioning. Finally, it highlights the necessary protection, in this context, of taxpayers’ rights and guarantees.