Definition: Full Taxable Base Discovery is an IT concept that involves the use of technology to identify, assess, and collect all taxable assets within a given jurisdiction. It is often used by tax authorities to ensure that all taxable entities are accurately reported and taxed accordingly. Source: Investopedia Source reference: https://www.investopedia.com/terms/t/taxable-base.asp Additional information: The Full Taxable Base Discovery concept is a crucial part of modern tax systems, especially in the era of digital economies where assets and transactions can easily be hidden or misrepresented. It involves the use of advanced IT tools and systems, including data analytics, machine learning, and artificial intelligence, to discover and assess the full taxable base. This includes not only physical assets but also digital assets and transactions. The goal is to ensure a fair and comprehensive tax system where all taxable entities are accurately identified and taxed according to their true value. Example: For instance, a tax authority may use Full Taxable Base Discovery to identify undeclared properties by cross-referencing property registry data with satellite imagery. Similarly, they may use it to discover hidden digital assets by analyzing blockchain transactions. Another application could be in the detection of tax evasion in e-commerce, where the system could analyze transaction data to identify businesses that are under-reporting their sales. LOST view: OV-Digital Public Services Catalogue Identifier: http://data.europa.eu/dr8/egovera/FullTaxableBaseDiscoveryBusinessService EIRA traceability: eira:DigitalPublicBusinessService ABB name: egovera:FullTaxableBaseDiscoveryBusinessService EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/FullTaxableBaseDiscoveryBusinessService dct:title: Full taxable base discovery Digital Public Service