Abstract
New technology trends including Ambient Intelligence (AmI), Machine Learning (ML), Internet of Things (IoT), Cloud and Edge computing all have an important role to play in further developing the tax administration processes. The main challenge is to effectively reform the Revenue Administration (RA) services in today’s electronic age. Business activities have become more global and digitalized; and revenue administrations’ traditional services are also developing fast through the use of smart devices and smart software applications in the IoT-distributed computing environment. In this digital world, tax service providers also have a big responsibility, in fact, a requirement, to use and adopt revenue administrations’ smart e-services built with some intelligence to improve automation. Understanding the need of the hour, tax service providers are attempting to develop IoT environments with AmI for fulfilling citizens’ tax obligations. It is understandable and should be acceptable that in doing so and through increased smart automation, their workload is going to decrease drastically. In this chapter, it is aimed to examine RA tax services provision in the IoT environment in some leading countries and discuss, in some detail, how the role of tax service providers is changing in this improving smart taxation environment.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
