Tax Systems in the Age of Artificial Intelligence
Artificial Intelligence, Governance and the Future of Tax Systems
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Beschreibung
Generative artificial intelligence is no longer a peripheral concern for tax law - it is reshaping how tax systems are built, interpreted, enforced, and contested. Tax Systems in the Age of Artificial Intelligence brings together twenty-six contributions from tax administrators, practitioners, and academics across more than twenty jurisdictions, first presented at the Tax Law Technology Conference 2026 at WU Vienna's Institute for Austrian and International Tax Law.
Spanning five parts - from the digital infrastructure underpinning AI-enabled administration, through "rules as code" and machine-readable law, to governance and taxpayer rights, the changing practice of tax advice and dispute resolution, and emerging architectures such as agentic AI and blockchain - the volume resists both uncritical enthusiasm and reflexive alarm. Instead, it asks the harder question: under what conditions can AI be trusted with a function as consequential as taxation?
Essential reading for tax administrators, advisers, scholars, and students navigating one of the most consequential transformations in the history of tax law.
Autor*in
Robert Risse
Themen in »Tax Systems in the Age of Artificial Intelligence«
Steuerrecht Künstliche Intelligenz materielles Steuerrecht Steuern European Tax Law Tax Fraud Tax Evasion Steuersysteme Tax Management Tax Compliance Tax-Controlling Tax Litigation Tax