TOWARDS A NEW BUSINESS MODEL FOR TAX ADMINISTRATION EXPLORING PARADIGM SHIFTS

摘要

One of today's disruptive consequences of the introduction of new technologies is the growing amount and dynamics of platform-driven and intertwined networks, rapidly enhancing society's complexity. Facing these societal challenges, the OECD stressed the necessity of a fundamental re-examination of the tax system as a whole, "far beyond simply facilitating existing operations" (OECD, 2016).