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This ACTL research project aims to provide a thorough analysis of how the tax system should be designed and structured for a society primarily based on Cashless Payment Methods, Online Platforms and Digital Technologies such as artificial intelligence (AI) and blockchain.
Post COVID-19 the world will be more cashless, platform-based and technology-powered. Digital platforms will facilitate tax compliance, tax controls will be automated, privacy issues will explode and cyber-attacks will be more frequent. Thus, there is an urgent need to design a tax system that is easy to comply with and difficult to circumvent.
The CPT project aims at helping stakeholders, policy makers and the society at large to make informed decisions when addressing issues under the current tax system and/or introducing structural reforms.
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