Article Title
The Digital Transformation of Tax Systems Progress, Pitfalls, and Protection in a Danish Context
Document Type
Symposium
Publication Date
Winter 2023
Publication Citation
30 Indiana J. Global Legal Studies 227
Abstract
The authors examine possibilities and challenges in using digital tools to obtain tax simplification and to improve tax assessment, collection, and transparency. Hence, the main objectives of the article are, from a legal perspective, to shed additional light on the relations between tax administrations and taxpayers in an increasingly digitalized world and to discuss how this development may influence taxpayers’ rights and the overall efficiency of tax systems. In doing so, practical experiences—incurred in Denmark during its journey from a paper-based and manual tax administration process toward a more digitalized one— are analyzed. Against this background, it is concluded that many states around the world, including Denmark, have come a long way in making tax processes smoother and more efficient through the use of digital tools for the benefit of both taxpayers and tax administrations. However, at the same time, global as well as Danish experiences clearly show that states, in their pursuit to digitalize tax administrations further, need to take appropriate measures into consideration in order to ensure the legality and transparency of the digital tax administration processes.
Recommended Citation
Blichfeldt Fjord, Louise and Schmidt, Peter K.
(2023)
"The Digital Transformation of Tax Systems Progress, Pitfalls, and Protection in a Danish Context,"
Indiana Journal of Global Legal Studies: Vol. 30:
Iss.
1, Article 10.
Available at:
https://www.repository.law.indiana.edu/ijgls/vol30/iss1/10
Included in
Comparative and Foreign Law Commons, Science and Technology Law Commons, Tax Law Commons