Tax Systems in the Age of Artificial Intelligence

Artificial Intelligence, Governance and the Future of Tax Systems
1. Auflage 2026
ISBN: 978-3-7007-9554-4
Verlag: LexisNexis ARD ORAC

Buch, Deutsch, 400 Seiten, PB, Format (B × H): 168 mm x 240 mm

Reihe: Monographie

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.

Autoren/Hrsg.

Autuori, Giorgio Antonio

Aydin, Erdal

Bakken, Øyvind

Balma, Youssef

Belahouaoui, Rida

Berka, Georg

Bowler-Smith, Mark

Calijuri, Mónica

Castagnari, Filippo

Coutinho, Izadora

Del Carpio, Christian

Eljaafari, Walid

Franczak, Agnieszka

Frattini, Zoe

Gandhi Rimbawan, Wiratama

Gomes de Alencar, Frederico Augusto

Herberstein, Robert

Huibregtse, Steef

Jiménez, Aleksandra

Kondej, Mikolaj

Lang, Alexander

Lozano-Rodríguez, Eleonora

Mac Dowell, María Cristina

Malecka, Magdalena

Martiník, Pavel

Minjbadam, Khaliun

Ngabirano, Dan

Olzhabayeva, Dana

Omona, Anthony Mark

Policicchio, Agostino

Rosyadi, Imran

Rudianto, Kurnia Nugraha

Siahaan, Fernando Ericson

Suci, Saraswati Nirmala

Wala, Agnieszka

Winterhalter, Jan

Yarygina, Anastasiya

Yazicioglu, Alara Efsun

Ying, Zhengxiao

Risse, Robert

Le, Thao

Über Autor(innen)

Prof. Dr. Robert Risse headed the Tax and Trade Department of Henkel AG & Co. KGaA from 2000 to the end of 2020 where he was globally responsible for all taxation, customs, and international trade matters. During his distinguished corporate career, he led numerous strategic tax and trade initiatives and served as a member of the Tax Adviser Examination Board of the Ministry of Finance of North Rhine-Westphalia, Germany.

From December 2017 to the end of 2021, Prof. Risse served as chairman of the board of directors of the Transfer Pricing Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU). He is currently the academic director of the WU Executive Academy LL.M. in Tax Law & Digitalization and managing director of the WU Tax Law Technology Center at the Institute for Austrian and International Tax Law. His research and professional interests focus on tax technology, digital transformation, artificial intelligence in taxation, transfer pricing, and international tax law.

Thao Le is an Australian lawyer, tax advisor, trust and estate practitioner (TEP), and a Mazars Research Project Assistant and PhD candidate at the WU Institute for Austrian and International Tax Law (Vienna) where she is affiliated with the WU Tax Law Technology Centre. Her work explores international and comparative tax law with a focus on cross-border wealth transfer taxation, AI and automation in tax processes, and the geopolitical forces shaping international tax policy. Originally trained as a medical scientist, she brings a systems-based and interdisciplinary approach to analysing complex tax and regulatory frameworks. She is co-editor of this volume.