Professor Tax Data Science

Introduction:

The future of the tax profession lies at the intersection of tax law and technology. Digital transformation is occurring across the globe, in all sectors and in all professions. The relevance of data and the importance of technology supporting and facilitating processes is fundamental for the way taxpayers, tax professionals and tax administrations will interact today and in the nearby future. These developments are reshaping old taxation models, lead to more efficient and effective ways of levying and auditing taxes and drive new business and operating models that do not necessarily fall within the scope of existing taxing systems and legislative frameworks. In many instances the use of technology to facilitate tax processes (whether it’s data analytics, blockchain or machine learning) is several steps ahead of taxing systems used by tax administrations that are typically several years old and slowly moving from paper-based processes to a digital environment. This raises several queries around e.g. the ability to use data, privacy, the use of algorithms and/or technology platforms. Consequently, a new fundamental scientific field of play is arising which can be captured with the term ‘Tax Data Science’.

Tax is shifting from a single jurisdiction approach to a more multi-jurisdictional nature. This is being driven by internationalization and globalization of companies, which has sparked an increased necessity for cooperation between countries (EU, OECD) to secure tax revenues for tax administrations across the globe. Also, tax processes have become more complex due to increasingly sophisticated and evolving ecosystems as they must keep up with the ever-increasing pace of societal and technological influences.

Data volumes relating to tax are growing exponentially which drives the need for tax work to gradually being more and more automated. This growth in data volumes has been driven by pull factors such as an increased number of transactions, new regulations like Country-by-Country-Reporting, the growing availability and use of external (non-tax) data and by push factors such as enhanced computing power and availability of more effective and more efficient (specialized) tools and advanced technologies that can be applied for tax processes (like artificial intelligence, machine learning and data analytics applied to tax data).

In practical terms it is simply impossible to process all these data manually, consequently new tools, standards and procedures need to be developed and implemented. International developments like the OECD BEPS (Base Erosion and Profit Shifting) Project, AEoI (Automatic Exchange of Information) between tax administrations, CbCr (Country-by-Country Reporting), CRS (Common Reporting Standards) and MDR (Mandatory Disclosure Rules/DAC6) have created a new data-driven landscape for tax professionals worldwide. From a tax administration perspective, tax authorities across the globe must embrace the digital tax transformation by reshaping their collection and tax auditing approaches, a trend that has also been recognized by the OECD in their report “Tax Administration 3.0” (October 2020).

Beyond the increasing development of using data science for various taxation purposes, there is also a clear trend of both taxpayers and tax administrations using and implementing advanced and emerging technologies which include but are not limited to blockchain, artificial intelligence and machine learning. Both in the private sector as well as the public sector several initiatives have been started and implemented on how to apply these technologies to create efficiencies, reduce tax fraud and illicit fund flows, thereby creating more robust tax systems. In addition, the emergence of crypto currencies leads to several queries and challenges from a tax policy perspective. Very often existing taxation systems do not provide for the use of new technologies and tax processes are not prepared to facilitate more digitized processes.

Fundamentally these developments occur at the intersection of technology and taxation. For todays and future tax professionals to remain current and prepared for this digital tax transformation, knowledge and application of data science and emerging and advanced technologies has become a critical element. Accordingly, the next generation of tax professionals must strengthen their competencies in the field of Data Science and (Tax) Technology. By default, this requires an interdisciplinary approach at the intersection of tax law, behavioural (tax) economics and technology.

Key themes in the curriculum are:

• Data Science: data collection, data processing, data cleansing, data modelling, data analyses, data reporting and underlying mathematics, statistics, and information science.
• Latest developments in relevant technologies and tools like (Big) Data Analytics, Data visualisation, Artificial Intelligence, Machine Learning, Natural Language Processing, Chatbots, Blockchain and other distributed ledger technologies and how to apply them for tax processes.
• Latest developments in International Tax Law driving data growth and the need for Data Science, such as BEPS, CbCr, FATCA, AEoI, CRS, et cetera.
• Relevant organizational topics like digital transformation, agility, scrum, and legal topics like the EU Data Protection Directive (‘GDPR’) and the appropriate use of algorithms.
• Introducing Data Science in the world of taxes, with a focus on core Data Science concepts and how to set up data-driven action research.
• Societal impact of using technology in the world of taxation (e.g. in determining ESG goals for multinational companies and in developing digital public goods and standards for tax administrations).

Students will learn about data science from a fiscal perspective. Deep diving into working with raw data and learning how to approach and analyze data sets using statistical programs. They will also work on developing prototypes using AI, Algorithms and Machine Learning, including developing and articulating the appropriate standards and transparency when applying these technologies. Focusing primarily on applying Data Science to the latest tax topics, international leading practices and the integration of tax and Data Science.

Tax Data Science is a core field of the master in fiscal economics but also forms a fundamental aspect in the fields of Accountancy and Controlling. The teaching of this course focuses on Nyenrode's executive education. Nyenrode Business University emphasizes the importance of research in this rapidly progressing field. The research results should lead to (international) publications which can be implemented into education. The university is committed to participating in the on-going public debate, both nationally and internationally.

The educational program highlights the role of a tax professional, namely fulfilling a leadership role as a team-player when promoting tax interests, whereby ethical aspects can partly determine the complexity of the situation (the L.E.S. values).

Who are we?

Nyenrode Business University

Nyenrode is a small-scale private university, founded in 1946 by and for the business community, with an international orientation. We offer degree and executive education programs and conduct research in various directions. In the coming years, our strategic focus will be on realizing societal impact, shaping transformative education, and further strengthening our academic foundation. Our purpose 'Serving society by shaping responsible leaders' forms the basis for this.

A central role in everything we do is played by our core values Leadership, Entrepreneurship, and Stewardship. Do you recognize yourself in these core values?

Who are we?

Nyenrode Business University offers a combination of sound theoretical framework, practical relevance, and personal development. Thanks to this combination, Nyenrode develops sustainable added value for companies and for society. Nyenrode is a small-scale private university, founded in 1946 for and by business, with an international orientation.

Nyenrode offers degree and executive education programs in business, management, accountancy, and controlling, and conducts research in these disciplines. The mission of Nyenrode is: ‘Serving society by shaping responsible leaders.’ Central to everything we do are our core values of Leadership, Entrepreneurship and Stewardship. Do you recognize yourself in these core values?

The university is located in Breukelen and Amsterdam.

Who are you?  

You have obtained a PhD and meet the requirements - applicable to every professor - of having demonstrated the ability to:

• teach in a clear and enthusiastic manner.
• carry out research at a high level, which must have been demonstrated by scientific publications relating to the field of study. (Meet requirements of Nyenrode Research Output systems for full professorship).
• initiate, stimulate and supervise the research (including PhD research) of others.

The candidate

• has a demonstrable thorough knowledge of Tax Data science and practices.
• has excellent and proven qualifications for academic education and provides academic leadership both didactically and programmatically.
• has recognized expertise for scientific research in the field of Tax Data science.
• has experience with acquisition of and participation in research projects, is interested in interdisciplinary research.
• is an inspirational supervisory coach for highly qualified professional and aspiring academic scholars.
• has an extensive network within and outside the university community with relevant (inter)national contacts and relationships.
• has an excellent command of the English language.

What do we have to offer?

Nyenrode Business Universiteit can be characterized by a combination of a prominent level of professionalism and an informal atmosphere. Salary will depend on position and qualifications. Tax benefits may apply. The initial appointment will be for 1 year with a possibility for a permanent position.

Interested?

Interested candidates are invited to forward their application (a cover letter, curriculum vitae, one or two recently published papers, present research activities and pipeline, recent teaching evaluations, and three references) to jobs@nyenrode.nl. Please put reference ME290224 in the subject of your email.

Should you have any questions about this vacancy you can contact Michael Erkens, Director Center for Corporate Reporting, Finance & Tax: m.erkens@nyenrode.nl

Screening of applications begins immediately and will continue until the position is filled.

Nyenrode Business University's ambition is to create an inclusive working environment where everybody feels involved, valued, and recognized. In addition to your talent, experience, and motivation, the specific aspects of your identity enriches our organization in various ways. Talent as basis, diversity as power.