Sayfa 138II.2. Tax evasion
The current and constant evolution of e-technology creates effects in tax evasion,…
On the other hand, the intervention of the IT technology in our society is a continuous,…
One of the challenges will be to regulate the activity and effect of software, machines,…
An overall look on the phenomenon tax fraud, with glance to VAT Fraud, can identify…
• First, tax crime is facilitated by technology, and consequently a technology response…
• Secondly, since practically all of us do have access to the INTERNET, there is…
• Thirdly, the problem of software used to keep the books (accountant books)…
• Fourthly, there is the problem of detecting and investigating tax crimes especially…
• Finally, can we talk about on-line fiscal inspection? Could it be possible?…
Advanced software and artificial intelligence is changing taxation and, also, tax…
What are disadvantages of human work? They can be structured as…
• Unreliability – Two people using the same data can reach different conclusions.…
• Slowness – Humans can consider only one decision at a time, often tediously.…
• Inaccuracy – Many factors can interfere with positive learned behaviour by humans such as emotions, illness, and fatigue.In the meantime, advanced software and artificial intelligence computer algorithms…
Many AI approaches are recognizable because they add the word “deep” to their name,…
As this trend accelerates, watch for AI to become an increasingly crucial part of…
What if ... We will replace accountants and tax officers, as there are models to…
If the algorithms are clear, the advanced software is created and implemented, and…
First.... Basic/primary accountancy…
Then... Financial statements and reports…
Meantime forecasting, classification or clustering is more effective even now when…
Furthermore.... in certain situations, these systems (AI/IS) can be considered as active subjects of a tax crime. The answer cannot be given in a few closing words, as it is debated intensively also in our country.Sayfa 141Concluding, the role of AI or other forms of advanced software in administration of justice, is growing as the role of e-technology will increase in everyday life, so a balanced and effective response from theory and practice of Law is needed.Sayfa 142
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