De toekomst van de Tax Assurance Provider Tax Data Science & Tax Assurance Vakmanschap 2022 RTAP-dag John Piepers 14 juni 2017
Interne beheersing 2
De wereld globaliseert... 3
versnelt, zapt en is on-line! *
Wat kan er nou in 25 jaar veranderen? * 5
Krantenbericht over 25 jaar Egmond in Zee, 7 november 2033:...kondigde aan dat streng geselecteerde accountantskantoren fiscale controles in bedrijven mogen uitvoeren namens de Belastingdienst... 6
Waar kunnen we aan denken? Goederen die zelf aangifte doen!?
Ontwikkelingen 8
IT: Big Data en Intelligence 9
CBS en Big Data 10
De kantooromgeving 11
Plaats en tijdonafhankelijk werken 12
Digital Transformation We Haven't Seen Anything Yet * 13
Wat betekent dit alles voor de RTAP-er? 14
Wat betekent dit voor de RTAP-er? 15
Zien wij het? Tax Compliance Data Science Tax Data Science * Regulated Self-Assessment Co-operative compliance Tax Assurance Transparency & Sustainability Enhanced relationships Process and internal focus Isolated Tax Law 16
Tax Management & Technology Statistics & Analytics Data quality, Algorithms collection and cleaning Data storage and big data infrastructures * Financial Reporting Processes Tax Returns Reconciliation Excel Templates Manual conversion 17
Legacy Applications Import Duties Internal Accounting Systems A/R Order Management ERP ERP ERP HR Info Consolidation Systems Fixed Assets Budget Planning Purchasing Inventory A/P A//P A/P GL Legal VAT Proprietary Systems Multiple Legal Entities Excel Spreadsheets GST $ Planning Accounting Compliance Audit Trade Agreements IFRS Een veelheid aan systemen, veel handmatige processen en aanpassingen, inzet van duizenden mensuren. 18
Data-bronnen met verschillende mate van detaillering 19
Tax Technology Veel handmatige werkprocessen: en work-arounds * 20
Geïsoleerd proces (life cycle) 21
Tax Management Tax Technology Tax Assurance 22
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Tax Assurance 25
New Tax Assurance Program, een mooie reis 26
The program consists of 6 building bocks: 1. Understanding Tax Strategy 2. Understanding Tax Management 3. Understanding Tax Technology 4. Understanding Tax Supervision 5. Understanding Tax Assurance 6. Putting Theory into Practise Putting theory into practice: 1. Action Learning and (strategic) assignments 2. Specialties: VAT, Corporate Income Tax, Wage Tax and Transfer pricing. 3. Personal business cases New Tax Assurance Program (Captured) Data Statistics & Analytics Architecture, Modelling & Visualization Tax Tools & Methodologies Data quality, collection and cleaning Data storage and big data infrastructures Data integration Business rules Big data infrastructures Basis statistics Regression analysis Exploratory data analysis Sampling & visualization (including dashboarding) Good practice: integrated logistics and trade Predictive models Practical machine learning Regression models Open source data Programming Data gathering Tooling (major toolkits) Business intelligence and analytics Compliance by design * Tax Technology Benchmarking Tax Compliance & Continuous Monitoring Datamining and data analysis Statistical sampling Benchmarking Predictive audit automation Reporting (visualizing and communication)
TA MT TRM TO BO BTE Tax Management & Technology Benchmark Level 1 Initial Level 2 Repeatable Level 3 Defined Level 4 Managed Level 5 Optimized Business (& Tax) Environment Business strategy Tax strategy Tax awareness Soft controls Business Operations Business processes IT (including information/communication) Transfer Pricing Data gathering Tax Operations Structure Tax planning Tax Accounting Tax compliance (Tax) Risk Management Objective setting Event identification Risk assessment Risk response and control activities Top Tax Risk & opportunities Monitoring/Testing Internal External Reporting (Tax) Assurance Internal External Reporting Tax authority supervision
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