The Institute for Austrian and International Tax Law in cooperation with the Doctoral Program in International Business Taxation organized the conference:

The Impact of Artificial Intelligence on Tax Law

It took place from July 3 - July 5, 2025, in Rust (Burgenland), Austria.

This conference compared different approaches to the governance and use of AI for tax purposes from the point of view of various stakeholders analyzing the unprecedented opportunities and risks inherent in the use of AI tools in tax administration, enforcement and compliance. It examined the legislative framework governing AI, the role of taxes incentivizing or disincentivizing investments in AI, substantive and procedural issues surrounding the use of AI in various fields of taxation and the main trends, uses and challenges of deployment of AI by tax administrations. A major topic that the conference explored were the limits to the use of AI by tax administrations, in particular, the fundamental rights of taxpayers and data protection rules that are in place in national, international and supranational laws, or should be put in place, to protect taxpayers from the excesses of public authorities when using this potent technology. Finally, it was discussed how taxpayers may benefit from the use of AI by tax administrations through enhanced taxpayers’ services and compliance assistance as well as the potential future uses of AI for taxation purposes.

Please find the conference program and questionnaire below:

PROGRAM

QUESTIONNAIRE

(The Gallery will be available soon!)