The availability of information, the reduced risk of errors and the possibility of cooperation are all benefits of the use of computerized systems in taxation. This will certainly help in fighting tax evasion and fraud.

Agreed

Yes I agree with your premise that data analysis is helping to seal the gaps in international tax compliance. But it is also being aided by international co-operative agreements such as FATCA (US Foreign Account Tax Compliance Act) and CRS (OECD Common Reporting Standard). These are enabling the closure of the international loopholes that used to allow tax avoidance across disparate tax jurisdictions.

I comparison with private companies fully agree with Mr. Prokopovicz that new computerized systems and e.g. Big Data systems can help t seal the gaps in tax complience, However, public tax authorities are lagging behind in this area /n

In my opinion, new computerized systems and e.g. BIG Data systems are not only helpful for long/term strategy }(ncluding global tax planning) of private companies, but can be helpful also for monitoring activities by public tax authorities to discover the gaps in tax compliance. However, public authorities , even if supported by internetional agreements and rhetorics of national governments, are lagging behind in this aspect. One of the reasons can be also the fact that while companies are developing such systems purposefully, in connection with their long/term strategy, public tax authorities are often obliged to respond immediately (ad hoc) to not expected requests and are not prepared and able to collect all the necessary information to solve very complex problems and discover methods of an agressive tax planning.

I believe that the use of computerized systems (using new information technologies) will certainly contribute in sealing tax systems, through the following areas:

- tight control over tax evasion.

- Supporting the attitudes of the tax community toward voluntary compliance.

- Blocking the shadow economy.

- Raise the efficiency and quality of the tax examination through the availability of information in a timely manner.

- Reducing fraud in the tax administration.

The availability of information, the reduced risk of errors and the possibility of cooperation are all benefits of the use of computerized systems in taxation. This will certainly help in fighting tax evasion and fraud.