(Re)defining the balance between tax transparency and tax privacy in Big Data analytics Gianluca Mazzoni
By: Mazzoni, Gianluca.
Material type: ArticlePublisher: 2018Subject(s): TRANSPARENCIA FISCAL | PROTECCION DE DATOS | CONTRIBUYENTES | DERECHOSOnline resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 11, November 2018, p. 656-663Summary: This article considers the implications of the collection and the use of Big Data as it may affect tax transparency, tax authorities and the rights of taxpayers.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2018/11-4 (Browse shelf) | Available | BIT/2018/11-4 |
Disponible únicamente en formato electrónico.
Resumen.
This article considers the implications of the collection and the use of Big Data as it may affect tax transparency, tax authorities and the rights of taxpayers.
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