Summary

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.

Research projects

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

Publications

2020

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

2017