Book chapter
Use of big data analytics by tax authorities
Research Anthology on Big Data Analytics, Architectures, and Applications, pp.1388-1412
IGI Global
2022
Metrics
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
- Contributors
- Mehdi Khosrow-Pour (Editor)
- Publication Details
- Research Anthology on Big Data Analytics, Architectures, and Applications, pp.1388-1412
- Publisher
- IGI Global
- Identifiers
- 991013167313802368
- Academic Unit
- Faculty of Business, Law and Arts
- Language
- English
- Resource Type
- Book chapter