The Impact of AI on Tax Administrations in Developed Countries

Katerina Perrou; Timoleon Angelos Christodoulopoulos; Maxine Avlihou; Despoina Psychogyiou

The Impact of AI on Tax Administrations in Developed Countries

Katerina Perrou
, Timoleon Angelos Christodoulopoulos
, Maxine Avlihou
, Despoina Psychogyiou

Institute for Austrian and International Tax Law

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	The Impact of Artificial Intelligence on Tax Law
Publication status	Accepted/In press - 2025

Keywords

AI
Artificial Intelligence
Tax law
tax administration
Technology
International Tax Law
Tax compliance
Tax evasion
Fundamental Rights
taxpayer rights
privacy of life
data protection
non-discrimination
fairness
ethics

Cite this

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title = "The Impact of AI on Tax Administrations in Developed Countries",

keywords = "AI, Artificial Intelligence, Tax law, tax administration, Technology, International Tax Law, Tax compliance, Tax evasion, Fundamental Rights, taxpayer rights, privacy of life, data protection, non-discrimination, fairness, ethics",

author = "Katerina Perrou and Christodoulopoulos, \{Timoleon Angelos\} and Maxine Avlihou and Despoina Psychogyiou",

year = "2025",

language = "English",

booktitle = "The Impact of Artificial Intelligence on Tax Law",

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TY - CHAP

T1 - The Impact of AI on Tax Administrations in Developed Countries

AU - Perrou, Katerina

AU - Christodoulopoulos, Timoleon Angelos

AU - Avlihou, Maxine

AU - Psychogyiou, Despoina

PY - 2025

Y1 - 2025

KW - AI

KW - Artificial Intelligence

KW - Tax law

KW - tax administration

KW - Technology

KW - International Tax Law

KW - Tax compliance

KW - Tax evasion

KW - Fundamental Rights

KW - taxpayer rights

KW - privacy of life

KW - data protection

KW - non-discrimination

KW - fairness

KW - ethics

M3 - Chapter in edited volume

BT - The Impact of Artificial Intelligence on Tax Law

ER -