As part of our conference, which will be attended by academics, government officials, tax advisors and other experts involved in the policy development legislation, and use of artificial intelligence (AI) systems for tax purposes, we are looking for PhD candidates researching on the topic of AI and taxation to present their current work to an expert audience at a workshop preceding the conference. This provides an excellent opportunity to receive feedback on your research as our DIBT colleagues will comment and give feedback on the presentations. This will be followed by a discussion with the professors, researchers and other experts who are attending the adjoining conference.

If you are selected to present your research, we will grant you a waiver to the adjoining conference. The conference will compare different approaches to the governance and use of AI for tax purposes from the point of view of various stakeholders analyzing the unprecedented opportunities and risks inherent in the use of AI tools in tax administration, enforcement and compliance. It aims at examining the legislative framework governing AI, the role of taxes incentivizing or disincentivizing investments in AI, substantive and procedural issues surrounding the use of AI in various fields of taxation and the main trends, uses and challenges of deployment of AI by tax administrations. A major topic that the conference will explore is the limits to the use of AI by tax administrations, in particular, the fundamental rights of taxpayers and data protection rules that are in place in national, international and supranational laws, or should be put in place, to protect taxpayers from the excesses of public authorities when using this potent technology. Finally, it will be discussed how taxpayers may benefit from the use of AI by tax administrations through enhanced taxpayers’ services and compliance assistance as well as the potential future uses of AI for taxation purposes.

The Doctorate Workshop will be held in Rust (Austria), on Thursday July 3, 2025 from 15:30 to 18:00 and will be organized by the Institute for Austrian and International Tax Law, WU in cooperation with the Doctoral Program for International Business Taxation. Based on individual need, financial support for travel and/or accommodation may be available.

If you are interested, simply apply online with your CV and research outline (structured according to the application questionnaire) by April 7, 2025.

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Conference

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