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Title
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Ensuring an inclusive shift towards a technology-driven dialogue between taxpayer and administration: how the law can benefit from a different methodology
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Author
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Abstract
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| Technology can be viewed from many perspectives, and the methodological engagement with the subject is quite rigorously split in line with the field of inquiry. This hinders the critical exchange of views that could take place in a field of inquiry that spans across so many disciplines. For the field of tax law, it is proposed here to incorporate (aspects of) a phenomenological approach to technology, in order to enhance the inclusiveness of policy-making ex ante. Especially the relationship between taxpayer and tax administration is increasingly influenced by technology, both in terms of communicative engagement as well as in decision making. To be able to properly take account of the taxpayers’ perspective in these changes, a turn towards a phenomenological approach in technological implementation is proposed in order to break with the earlier trend of ‘trial and error’ policy making with regard to implementation into the workings of tax administrations. This should enhance the protection of fundamental rights ex ante. |
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Language
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English
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Source (book)
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Proceedings from the First Annual International Fire Conference, 10th–11th of November 2022, Örebro University Sweden / Ktistoffersson, Magnus [edit.]
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Publication
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Uppsala
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Iustus Forlag
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2023
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ISBN
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978-91-7737-263-9
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Volume/pages
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p. 229-248
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Full text (publisher's version - intranet only)
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