Impact of tax technologies on current and future tax compliance

This article analyses the current tax technologies used by tax authorities, taxpayers and tax advisors. Certain success stories and ambitious endeavours for the future are mentioned as well. All these examples show the multilevel impact tax technologies can have in respect of tax compliance. The main concern is that in certain cases measures are taken too far and can easily lead to enhanced battles between taxpayers and tax authorities each side armed with advanced tax technologies in the future. In order to avoid such perspective, tax authorities should consider the OECD suggestion to establish enhanced relationship with taxpayers so that their inner motivation and respective usage of tax technologies would be oriented towards greater tax compliance rather than smarter tax avoidance