Trust in the tax system and the role of confidentiality: are there circumstances when confidentiality should be waived?

Background

The use of digital technology to deliver government administration and public services generates useful data and analytics as well as opportunities to capitalise on artificial intelligence. Increasingly complex data flows within and across organisations have made data privacy and trustworthy management of data all the more important. Whilst existing data protection legal frameworks regulate the collection and use of personal data, there are other ethical and technical considerations on data collection and sharing in the tax system that are worth exploring.