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Pris: 434 SEK exkl. moms  |  This anthology is a collection of scholarly articles drawn from contributions to the inaugural international and interdisciplinary conference of the Financial Information Retrieval Ecosystem (FIRE) research project. This conference took place from November 10th to 11th in 2022 at Örebro University, Sweden, and was generously financed by the Riksbankens Jubileumsfond.
The FIRE consortium is an international and interdisciplinary research collective unified by a core inquiry: how is society, particularly from a legal viewpoint, being fundamentally reshaped by the swift digitalisation of business-related information? This inquiry deeply resonates at both national and international echelons, given the extensive influence digitalisation holds over the social, economic, and legal dimensions of our global society.
Furthermore, the commitment of Örebro University extends beyond hosting the conference. They have generously funded the open access publication of this anthology.
Contributing authors:
Magnus Kristoffersson, Rigmor Argren, Giovanni Botto, Clémence Garcia, Takeo Itabashi, Hanna Grylin, David Hadwick, Jan Kellgren, Eleonor Kristoffersson, Yurii Orzikh, Mais Qandeel, Francesco Paolo Schiavone, Vadym Tsymbal, Sam van der Flugt and Anna Husman.
Table of Contents
Preface 7
The Authors 11
Magnus Kristoffersson Chapter 1 An Overview of the FIRE Research Project 15
Rigmor Argren Chapter 2 Using the European Convention on Human Rights to Shield Citizens from Harmful Datafication 43
Giovanni Botto Chapter 3 Blockchain and European Administrative Integration: a Reflection on Public Governance and Technology, Starting from the European Competition Field 61
Clémence Garcia and Takeo Itabashi Chapter 4 An Experiment on Double Entry Bookkeeping and Financial Reporting Using Blockchain 75
Hanna Grylin Chapter 5 Income taxation of forestry, forest deduction and digitalization 93
David Hadwick Chapter 6 Breaking the Fiscal Omerta: The Roadmap to Transparency in EU Tax Algorithmic Governance 107
Jan Kellgren Chapter 7 The Current Corporate Income Tax Rule Architecture & Automated, Real-Time Taxation – Would the Necessary Prerequisites of Today’s Tax
Rules Have to Be Changed? 127
Eleonor Kristoffersson Chapter 8 ViDA – VAT in the Digital Age 143
Yurii Orzikh Chapter 9 Accounting Regulation and Financial Reporting under Ukrainian Legislation 153
Mais Qandeel Chapter 10 Blockchain Application in Information Ecosystems: The Right to Privacy in Cyberspace 177
Francesco Paolo Schiavone Chapter 11 The Free Movement of Capital within The EU and Digitalisation: The Role of Cryptocurrencies 193
Vadym Tsymbal Chapter 12 The Digitalization of Governance and Tax Administration in Ukraine 209
Sam van der Vlugt Chapter 13 Ensuring an Inclusive Shift Towards a Technology-Driven Dialogue Between Taxpayer and Administration: How the Law Can Benefit from a Different Methodology 229
Anna Husman Chapter 14 Automation in the Public Sector and the Principle of Non-
Discrimination 249 | | |
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