New technology is more and more used in the taxation process by both the tax administrations and the taxpayer and his stakeholders. This so-called tax technology can contribute to the efficiency of the taxation process and increase tax compliance. In this research objective we focus on how thes new techniques such as blockchain, the Tax Controlled Framework or chatbots have the potential to reduce non-compliance risks even more and increase taxation efficiency and, accordingly, also improve trust between tax authorities and taxpayers.
Key success indicators of cooperative complicance for companies using tax technology (so called Tax Control Framework).
- researcher: Wouter Dister
- supervisors are prof. Anne Van de Vijver and prof. Miet Vanderhallen
- research is funded by the University of Antwerp
- Read more about this topic on de website of Antwerp Tax Academy
The effect of the AI use on the competitive advantage of the taxation practices of the CPA firms
- Van de Vijver Anne, Decuypere Anouk, Tax fairness in Belgium: the perspective of organizational psychology, Tijdschrift voor Fiscaal Recht, 2022/2, 51-55
- Magalhaes Diniz Tarcisio, Christians Allison, Canada’s experience with the International Compliance Assurance Programme, in Hein, Ronald [edit.]; et al.; Co-Operative Compliance and the OECD’s International Compliance Assurance Programme , 2020, Wolter Kluwer, 79-90
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.
- Pauwels Karl, Rivière Inès, "Blockchain en kadastraal inkomen: einde van het stenen tijdperk in zicht?", Tijdschrift voor fiscaal recht, 2018, p. 639-641
- Van de Vijver Anne en Vanderhallen Miet, "Psychologische benadering van de werkrelatie tussen de belastingadministratie en de belastingplichtige", Tijdschrift voor fiscaal recht, 537(2018), p. 17-22
- Peeters, Bruno, Gribnau, Hans, Badisco, Jo, (ed.), Building trust in taxation, Cambridge, Intersentia, 2017, 376 p.