Book chapter
Use of Big Data Analytics by Tax Authorities
Legal Regulations, Implications, and Issues Surrounding Digital Data, pp.86-110
IGI Global
2020
Metrics
10 Record Views
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.
Details
- Title
- Use of Big Data Analytics by Tax Authorities
- Creators
- Brendan Walker-Munro (Author)
- Contributors
- Margaret Jackson (Editor)Marita Shelly (Editor)
- Publication Details
- Legal Regulations, Implications, and Issues Surrounding Digital Data, pp.86-110
- Publisher
- IGI Global
- Number of pages
- 25
- Identifiers
- 991013167313602368
- Academic Unit
- Faculty of Business, Law and Arts
- Language
- English
- Resource Type
- Book chapter