Tax Systems in the Age of Artificial Intelligence

Artificial Intelligence, Governance and the Future of Tax Systems

von Giorgio Antonio Autuori, Erdal Aydın, Øyvind Bakken, Youssef Balma, Rida Belahouaoui, Georg Berka, Mark Bowler-Smith, Mónica Calijuri, Filippo Castagnari, Izadora Coutinho, Christian Del Carpio, Walid Eljaafari, Agnieszka Franczak, Zoe Frattini, Wiratama Gandhi Rimbawan, Frederico Augusto Gomes de Alencar, Robert Herberstein, Steef Huibregtse, Aleksandra Jiménez, Mikołaj Kondej, Alexander Lang, Eleonora Lozano-Rodríguez, María Cristina Mac Dowell, Magdalena Małecka, Pavel Martiník, Khaliun Minjbadam, Dan Ngabirano, Dana Olzhabayeva, Anthony Mark Omona, Agostino Policicchio, Imran Rosyadi, Kurnia Nugraha Rudianto, Fernando Ericson Siahaan, Saraswati Nirmala Suci, Agnieszka Wala, Jan Winterhalter, Anastasiya Yarygina, Alara Efsun Yazıcıoğlu, Zhengxiao Ying

400 Seiten, Taschenbuch

Kurzbeschreibung des Verlags

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.

• Reihe: Monographie
• ISBN: 9783700795544
• Sprache: Deutsch
• Erscheinungsdatum: 31.10.2026
• Größe: 24 x 16.8 cm
• Verlag: LexisNexis Verlag ARD ORAC GmbH
• Herausgegeben von: Robert Risse, Thao Le