‘Long-term institutional values may be immolated in the short-sighted causes of greater efficiency and squeezing out tax avoidance’, warns David Southern QC (Temple Tax Chambers).
The question
The question is: in relation to the tax system how far does information technology (IT) implement the will of Parliament and to what extent does it displace it? Has IT had a transformational effect on the tax system or merely altered the characteristic mode in which it is conducted? Are we now assessed to tax by computer program rather than by legislation?
This was the question I sought to raise in a recent seminar of the Journal of Tax Administration organised by Professor Lynne Oates of Exeter University. My problem in seeking to answer the question posed is that while I know a certain amount about tax I know precious little about...
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‘Long-term institutional values may be immolated in the short-sighted causes of greater efficiency and squeezing out tax avoidance’, warns David Southern QC (Temple Tax Chambers).
The question
The question is: in relation to the tax system how far does information technology (IT) implement the will of Parliament and to what extent does it displace it? Has IT had a transformational effect on the tax system or merely altered the characteristic mode in which it is conducted? Are we now assessed to tax by computer program rather than by legislation?
This was the question I sought to raise in a recent seminar of the Journal of Tax Administration organised by Professor Lynne Oates of Exeter University. My problem in seeking to answer the question posed is that while I know a certain amount about tax I know precious little about...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
