The two planned doctoral projects focus on the digital interfaces between the tax administration and taxpayers. Tax procedures in Germany have only been partially digitized to date. From a compliance perspective in particular, there is an urgent need to rapidly intensify the use of smart digital interfaces between those involved in the taxation process. These interfaces can significantly reduce the effort and costs of tax enforcement for both the tax authorities and taxpayers. This would not only provide the tax authorities with data for automated verification, but could also eliminate the need for tax returns, at least in part. However, constitutional requirements must be taken into account in this regard. Other countries are already more advanced in the digitization of tax administration. Comparative legal studies of innovative concepts and their transferability to the German tax law system are therefore advisable.
Doctoral project
The dissertation should examine the constitutionality and legality of the concepts under EU law and compare them with data protection law. Specifically, the dissertations could focus on digital tax audits, risk management systems in financial administration (Section 88 (5) of the German Fiscal Code (AO)), or the VAT system with regard to digital capacity. The aim is to collaborate with the financial administration of Baden-Württemberg.
Doctoral researcher: Lukas Burrer
Mentors: Prof. Dr. Ulrich Palm (public law, financial and tax law), Prof. Dr. Stefan Holzner (tax procedural law and income tax law), Prof. Dr. Holger Kahle (business taxation and auditing), Prof. Dr. Gabi Meissner (property and transfer tax law)