Review of the 13th International Conference on Tax Administration, Sydney, 2018: Tax System Integrity in a Digital Age

Abstract

The impact of the digital economy on tax compliance, tax bases and tax administration has emerged as a key issue for taxpayers, tax advisors, tax administrators and tax academics. The topic was the focus of the 13th International Conference on Tax Administration organised by the University of New South Wales in Sydney (UNSW Sydney) in April 2018.

Most of the papers presented at the conference fell under the umbrella of three overarching themes: the challenges and opportunities for tax administrators created by the digital economy; issues in tax compliance; and the intersections of digitalisation and international tax issues. A fourth group of papers considered several discrete tax administration and compliance issues not confined to the digital age. Additionally, support from the Asian Development Bank Institute (ADBI) made it possible for administrators from Asian and Pacific countries to report on the interaction of the digital economy and tax administration in their jurisdictions.