Research Theme

Technology and the New Tax Administration Paradigm

This research line analyzes the fundamental transition from a reactive and repressive tax administration model to one of prevention and integrated supervision, known as tax compliance-by-design. It explores how the digitalization of the economy and massive data access allow tax compliance to be embedded into the native routines of citizens and the operational processes of companies, transforming the tax relationship into a fluid, verifiable, and predictable interaction.

Mapped within the contemporary transformations of the Fiscal State, this research identifies four structural pillars: (i) digital reporting and transparency based on real-time data flows; (ii) advanced data analytics and risk management using algorithms and AI for selective intervention; (iii) international cooperation based on global information exchange; and (iv) digital interaction aimed at self-regulation. However, this new paradigm must be scrutinized against the risks of algorithmic opacity and digital "de-proceduralization," which may compromise individual guarantees under the pretext of collection efficiency—a scenario aggravated by the insufficiency of traditional legal remedies against automated decisions.