This 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 conference is organized by the Institute for Austrian and International Tax Law Vienna, in cooperation with the Doctoral Program for International Business Taxation.

If you have any questions, please contact Mr Matthias Bauer or Ms Sandra Kroneiser at taxlawconference@wu.ac.at.

Date:

July 3-5, 2025

Starts on Thursday evening and ends on Saturday evening
 

Venue:

Rust, Austria

at Seehotel Rust www.seehotelrust.at

INVITATION

QUESTIONNAIRE

Program

Registration

Doctorate Workshop

As part of our conference we are looking for PhD candidates researching on the topic of artificial intelligence and taxation to present their current work. This wokshop 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.

Workshop