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Contribution Details

Type Master's Thesis
Scope Discipline-based scholarship
Title The robotization of tax compliance
Organization Unit
Authors
  • Frédéric Mayunga
Supervisors
  • Michel Habib
  • Jacqueline Haverals
Language
  • English
Institution University of Zurich
Faculty Faculty of Business, Economics and Informatics
Number of Pages 59
Date 2017
Abstract Text Taxes are necessary for the good functioning of the society, as they are an important source of finance for governments. Thus, the tax compliance is essential to make sure that people and businesses comply correctly with the tax laws of their country. Furthermore, demands of regulators have also been growing because of the difference financial scandals that happened. The digitalization of our world has disrupted many sectors including the tax compliance. Indeed, it can count now on the emergence of new technologies such as the RPA to help reaching its objective. Indeed, robots simplify the work of tax preparers by taking care of their tedious tasks and allow them to focus on the more interesting part of their work. Other technological advances made over the years also display some valuable advantages for the tax compliance such as their speed and accuracy. Nevertheless, the emergence of new technologies started rising some ethical points. Indeed, robots perform better than humans and also can considerably reduce the cost of companies. Therefore, there are seen as a treat for people’s job. Additionally, the fact that role of machines have increased over the years also has been pointed out as they take now some important decisions having significant consequences if not taken correctly.
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