Summary

    Artificial Intelligence can improve tax administration’s efficiency. However, artificial intelligence is dependent on the availability of vast quantities of data, including personal data, which raises concerns in respect of the right to privacy of taxpayers. In addition, the unpredictability arising from the artificial intelligence poses further difficulties. The research will investigate the quality standards for a legal framework based on a balancing between efficiency and taxpayers' rights in the context of the use of artificial intelligence by tax administrations.

    Moreover, to assess current and future government practices on the use of algorithms for their legal validity and possible psychological effects, we use a new interdisciplinary research lens, namely "fair governance". This lens brings together theories on psychological needs, justice and good governance. 

    Research projects

    PTax audits on big data: exploring the legitimacy and limits in light of the prohibition of fishing expeditions

    • researcher: Liesa Keunen 
    • supervisors: prof. Eva Lievens (UGhent), prof. Sylvie De Raedt and prof. Bruno Peeters 
    • research funded by the FWO
    • read more about this topic on de website of Antwerp Tax Academy​​

     The use of artificial intelligence by tax administrations in the EU and its implications for taxpayers' fundamental rights  

    • researcher: David Hadwick 
    • supervisors are prof. Anne Van de Vijver and prof. Toon Calders 
    • research is funded by the FWO
    • read more about this topic on de website of Antwerp Tax Academy

    Developing 'fair governance', a new interdisciplinary psycho-legal research approach to assessing public algorithm-supported decision-making 

    • researcher: Anouk Decuypere
    • supervisors: prof. Anne Van de Vijver and prof. Stephanie De Somer
    • research funded by the FWO
    • read more about this topic on the website of Antwerp Tax Academy

    Publications

    2022

    2021​

    2020 ​

    2019 

    Previous Research

    The research output of DigiTax builds on previous research of its supervisors. Hereunder a selection of relevant publications related to the research opbjective described in this section.

    2018 

    • De Raedt Sylvie, "The impact of the GDPR for tax authorities", Revue du droit des technologies de l'information, 2018, p. 129-144

    2017 

    2016

    2015

    • De Raedt Sylvie, "La portée du droit au respect de la vie privée et le droit de visite de l’administration fiscale: l'importance de l'arrêt Bernh Larsen nuancée", Revue générale du contentieux fiscal 2015, p. 153-186

    2014

    • De Raedt Sylvie, "De draagwijdte van het recht op privacy en het fiscaal visitatierecht: het belang van het arrest Bernh Larsen genuanceerd", Tijdschrift voor fiscaal recht 2014, p. 453-454
    • Van de Vijver Anne, "Grondrechten en belastingen", Tijdschrift voor fiscaal recht, 460(2014), p. 371-376

    2013

    • De Raedt Sylvie, Maus Michel, Ook volgens Mensenrechtenhof mag fiscus computerbestanden kopiëren", Fiscale actualiteit 13(2013), p. 1-4

    2012

    • De Raedt Sylvie, "De Privacy-wet van 3 augustus 2012 en de verwarring omtrent het begrip “inzagerecht"", Tijdschrift voor fiscaal recht, 2012, p. 911-913
    • De Raedt Sylvie, "De limieten van de controle van computerbestanden", Tijdschrift voor fiscaal recht, 2012, p. 222-230
    • De Raedt Sylvie, "Beperking privacyrechten bij oprichting superdatabank", Fiscale actualiteit, 30(2012), p. 1-5
    • De Raedt Sylvie, "Uitschakeling privacyrechten tijdens fiscale controle: Wet Openbaarheid Bestuur is niet steeds de redding", Fiscale actualiteit, 33(2012), p. 1-4

    2010