Big Data e monitoraggio intelligente dei contribuenti

In this paper, I describe the key features of big data in the social sciences, highlighting the essential role of theories in guiding researchers and practitioners. Theories are crucial because they (i) help focus attention on conceptually significant variables and (ii) enable the exploration of causal relationships between these variables. I then examine how big data and machine learning techniques are being integrated into tax auditing practices, with a particular focus on the United States and Italy. Drawing on recent experimental evidence (Neuman and Sheu, 2022), I suggest that the impact of these technological advancements on overall tax morale might significantly depend on their transparency and the initial willingness of taxpayers to be equally transparent in their taxable activities.