The aim of this interdisciplinary research network is to examine how digital transformation affects the functionality of tax systems. The research addresses the concern that digitalization further impairs the taxing power of nation states and raises issues of distributive fairness. It extents the academic research in the fields of measuring digital transformation in a multi-dimensional setting, identifying heterogenous tax avoidance behavior and its competition implications and the digital opportunities for tax enforcement. Beyond research papers and academic outreach the network will develop a blueprint for taxation in the digital era.

Project duration

01.06.2018 - 30.11.2022