Tax Collection and Management against the Background of Digitalization of Tax Governance:Algorithmization Trends and Risk Prevention
Algorithm is not only a landmark variable in tax collection and management activities against the background of digitalization of tax governance,but also a core technical element in promoting the digital transformation of tax collection and management.In order to better handle massive tax data,alleviate the burden of tax governance,and promote the transformation of tax compliance,the tax authorities have widely applied algorithm technology to various scenarios of tax collection and management,promoting the evolution of traditional tax collection and management towards a highly algorithmic trend.Integrating the concept of"digitalization of tax governance"throughout the entire process of tax collection and management requires not only technological drive,but also institutional guarantee.Faced with the potential risks of algorithmic tax administration,a forward-looking risk prevention system should be established from the aspects of supplementing the legal basis,adjusting the technical due process,establishing a tax algorithm supervision and review mechanism,and constructing a diversified accountability model.
Digitalization of Tax GovernanceTax Collection and ManagementTax GovernanceTax Algorithms