[HYBRID CONFERENCE] Tax compliance risk management : the use of AI in tax administration

Date : November 18th 2025  | 1pm – 2pm

Tax compliance risk management : the use of AI in tax administration

The ethics of supporting compliance and detecting fraud  

In line with the previous TaxTech events organized by the Edhec Augmented Law Institute, this conference focuses on the use of technologies for tax management purposes with this time, a focus on the tax administration perspective. It explores the historical evolution of the use of artificial intelligence, machine learning and other ancillary technologies (Extract-Transform-Load  – ETL pipelines, data mining with the ambition to clarify those technical concepts for a tax expert audience.

The use of AI is now a constant among all tax and customs administrations around the world. For Europe, David Hadwick developed his own repository, compiling artificial intelligence algorithms used by all tax authorities in the EU  ( https://taxadmin.ai/).  He is an expert for the International Monetary Fund (IMF) and travels the world to audit the tax authorities’ systems.

The use of AI is best practice for tax enforcement: AI generates significant benefits such as (drastically) increasing the speed of compliance, the rate of compliance, assisting taxpayers with potential queries, and enabling the detection of complex criminal enterprises. In France, the current implementation of the e-invoicing reform is perfectly in line with those objectives,

The use of AI by tax administrations also raises many ethical and legal controversies for taxpayers’ rights and tax procedure and has resulted in some of the most egregious scandals in the field of AI regulation, such as RoboDebt in Australia, the U.S. Earned Income Tax Credit (EITC), or the toeslagenaffaire in the Netherlands. 

In this presentation, David Hadwick outlines how the technology is used, the various use cases, and the balance of risks and benefits underlying the integration of new technologies by public administrations.

Speakers :

David HADWICK, Researcher at FNRS – Fund for Scientific Research (FRS-FNRS) in Belgium and Expert – Legal and Ethical Use of AI at the IMF and the World Bank

Emmanuelle Deglaire, Taxation professor at EDHEC Business, Research at EDHEC Augmented Law Institute

 Registration is required