The application of AI in the tax law domain. Issues related to data protection

Description

Europe has in recent years faced significant challenges and threats in the field of Artificial Intelligence (AI), but also opportunities. While much of the debate has focused on data protection and privacy in general legal contexts, the application of AI in the tax domain introduces new and complex issues. The use of automation including AI systems is particularly important in taxation as it is a mass process in which a huge amount of private and other personal information is involved and decisions made every year.

Experiences from the Netherlands and Finland highlight the difficulties of reconciling differing legal cultures, values and challenges faced by Revenue Services in the collection of taxes and of taxpayers in their confrontation with the powers of the State and its use of AI systems. This paper seeks to examine the varying standards and approaches shaping current developments, with the aim of identifying the core European legal values and principles at stake, such as privacy, equality, proportionality, rule of law and respect for human rights. It further considers how these values might be reinforced, and whether diverse legal traditions in taxation allow for a unified approach that both safeguards rights and enables innovation in AI.

Period	7 Oct 2025
Event title	“Rethinking the Essence of Europe: Legal Perspectives” : YUFE Conference in Joensuu, Finland
Event type	Conference
Location	Joensuu, FinlandShow on map
Degree of Recognition	International