This conference is organized by Maastricht University, Department of Tax Law in cooperation with the Law and Tech lab of Maastricht University. The aim of the conference is to discuss deeply the developments of AI usage in taxation and public administration, the impact of AI in efficiency of tax administration, rule of law and fundamental rights with a view to understand whether tax law design must be adapted to the above developments.
In order to answer the above question, four online sessions are planned throughout two half days, where speakers and experts in the field of law, computer science, economics and tax policy, will delve into the analysis of specific use cases of AI in tax and their implications in law drafting and interpretation, will present business and policy perspectives of AI in tax compliance and discuss to what extent tax law design must be informed by the advancements in AI by proposing frameworks for a potential AI-informed tax law.
Day 1:
- Panel 1: AI in Public and Tax Administration: Balancing Efficiency, Rule of Law, and Rights.
Why do we use AI in public law and tax law processes? What are the legal challenges that have emerged and what are the potential solutions to address those challenges currently from a policy perspective? This session sets the stage by examining recent trends in AI use across public and tax administrations.
- Panel 2: AI in Practice: Business and Policy Perspectives on Tax Compliance.
This session explores real-world applications of AI in tax compliance, highlighting use cases from government and the private sector. Legal and ethical implications, as well as regulatory blind spots, will be discussed.
Day 2:
- Panel 1: From Compliance to Code: Rethinking Tax Law Drafting in the Age of AI - How should tax law be designed in an AI-driven future?
This panel explores the impact of AI on substantive and procedural tax law, including the tension between rules and standards, and the viability of computationally personalized law.
- Panel 2: Building the Future: Frameworks for AI-Informed Tax Law.
Drawing from earlier discussions, this closing panel will focus on guiding principles for future tax law design. Topics include fairness, administrability, stakeholder participation, and the evolving role of judiciary oversight in AI-informed legal systems.
Registration is required. Please register your participation no later than 31 July, 2025.