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Use of Big Data Analytics by Tax Authorities

Use of Big Data Analytics by Tax Authorities
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Author(s): Brendan Walker-Munro (Swinburne University, Australia)
Copyright: 2022
Pages: 25
Source title: Research Anthology on Big Data Analytics, Architectures, and Applications
Source Author(s)/Editor(s): Information Resources Management Association (USA)
DOI: 10.4018/978-1-6684-3662-2.ch067

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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.

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