Big Data makes analy­ses in the tax and account­ing fields pos­si­ble. Dig­i­tal tools, such as soft­ware, algo­rithms, AI and machine learn­ing enable a vari­ety of nation­al legal require­ments and process­es to be auto­mat­ed. The order of the day is that every­thing is to become faster, sim­pler, more pre­cise and effi­cient – both for the finan­cial reporter as well as for the tax­pay­er. Is this too good to be true? How can we bridge the gap between the younger gen­er­a­tion with their IT capa­bil­i­ties and the old­er audi­tors and tax con­sul­tants with their many years of experience?

Dr Cal­daro­la, author of Big Data and Law, speaks with audi­tor and tax expert, Mar­tin Boerg­er, on the gen­er­a­tional con­flict in the dig­i­tal age.