9. Tax Services and Tax Service Providers’ Changing Role in the IoT and AmI Environment

New technology trends including Ambient Intelligence (AmI), Machine Learning (ML), Internet of Things (IoT), Cloud and Edge computing all have an important role to play in further developing the tax administration processes. The main challenge is to effectively reform the Revenue Administration (RA) services in today’s electronic age. Business activities have become more global and digitalized; and revenue administrations’ traditional services are also developing fast through the use of smart devices and smart software applications in the IoT-distributed computing environment. In this digital world, tax service providers also have a big responsibility, in fact, a requirement, to use and adopt revenue administrations’ smart e-services built with some intelligence to improve automation. Understanding the need of the hour, tax service providers are attempting to develop IoT environments with AmI for fulfilling citizens’ tax obligations. It is understandable and should be acceptable that in doing so and through increased smart automation, their workload is going to decrease drastically. In this chapter, it is aimed to examine RA tax services provision in the IoT environment in some leading countries and discuss, in some detail, how the role of tax service providers is changing in this improving smart taxation environment.