Research Anne Van de Vijver

Abstract

In this project we will identifiy best practices to enhance collaboration between the taxpayer and the tax authorities during tax audits. Subsequently we will survey a representative group of taxpayers (and their representatives) as well as tax officials to examine which of these best practices are perceived as useful to enhance collaboration.

Researcher(s)

• Promoter: De Raedt Sylvie
• Co-promoter: Van de Vijver Anne

Research team(s)

• Business and Law

Project type(s)

• Research Project

Abstract

As we are transitioning to the fourth digital revolution, we become increasingly dependent on algorithms for decision making. Governments in particular are important players in this digital technology market, as they both use these technologies ánd regulate their use. In practice, tax administrations are already using predictive algorithms for tax compliance. These automated decisions can, however, have a substantial impact on citizens. Ungoverned algorithm use can entail a threat to legal elements and psychological needs that are already increasingly mitigated or ignored, such as the right to a human-in-the-loop, the right to privacy and transparency, as well as the psychological need for autonomy and fairness. In order to be able to assess the current and future governmental algorithm use practices in terms of their legality and potential psychological effects, we propose a new interdisciplinary research lens, i.e. "fair governance". This lens combines theories revolving around psychological needs, fairness and good administration. This will enable us to examine and avert the negative consequences of digital decision making, both through theoretical and empirical research (gauging citizens' perceptions). Ultimately, this research will help to inform policy to make public decision making future proof, both in terms of regulatory initiatives, as well as in terms of protocols to improve the human-machine interaction on the work floor.

Researcher(s)

• Promoter: Van de Vijver Anne
• Co-promoter: De Somer Stéphanie

Research team(s)

• Business and Law

Project type(s)

• Research Project

Abstract

This researcher proposes to study the use of artificial intelligence (AI) by tax administrations and its implications for taxpayers' privacy and data protection rights in Member States of the European Union. Tax administrations are increasingly using AI to collect data (e.g. through internet scraping), to process data (e.g. data mining), and to communicate with taxpayers (e.g. through chatbots). Tax administrations who make use of AI have reported positive results, e.g. through the reduction of overhead costs or by operating a more accurate selection of taxpayers to be audited. However, the cases of SyRI, RoboDebt or COMPAS highlight the fact that the use of AI as a governance tool can create a number of risks such as the risk of surveillance, unwanted profiling, discrimination, wrongful correlations, purpose elasticity of data collection or a lack of transparent decision-making. This research will advance knowledge on the privacy and data protection risks triggered by this new technology by developing an AI tax governance tools taxonomy and an analytical framework to assess the risks associated to each tool. Also, the research will comparatively evaluate how EU Member States' rules regulating such use properly safeguard taxpayers' rights.

Researcher(s)

• Promoter: Van de Vijver Anne
• Co-promoter: Calders Toon
• Fellow: Hadwick David

Research team(s)

• Business and Law

Project type(s)

• Research Project

Abstract

Digital transformation has caused changes in all aspects of human life. In the DigiTax project, we look at the tax implications of this process from two perspectives. First, we examine the challenges that digitalisation brings to the tax area. For example, in the digital economy multinationals have more opportunities to shift profits to low-tax countries. Where should these profits be taxed? Also, increasingly robots are entering the labor force market, from automated driving cars to chatbots. Should they be considered a separate taxable entity, and if so, how do these robots need to be taxed? More generally, we will look at: (a) which tax regimes come under pressure, (b) is there a need to change the traditional tax concepts and if so which new tax concepts can be developed to contribute to a fairer taxation, (c) who is legitimately authorized, and (d) how to implement the change? Second, and vice versa, we study the opportunities that digitalisation creates for the fairness of taxation and the efficiency and effectiveness of the tax authorities. For example, how can improved data mining algorithms or the inclusion of novel data sources help to develop more accurate, understandable and discrimination-free fraud detection systems that minimize tax non-compliance or tax-evasion? Or how can blockchain technology improve transparency, tax compliance and trust between authorities and taxpayers? We will specifically look at the opportunities that data mining, internet of things (IoT) and blockchain technology bring to the tax domain. This project explicitly calls for a multidisciplinary approach, studying the technological, legal, economical and societal implications of digitalisation and tax.

Researcher(s)

• Promoter: Peeters Bruno
• Co-promoter: Calders Toon
• Co-promoter: Jorissen Ann
• Co-promoter: Martens David
• Co-promoter: Van de Vijver Anne

Research team(s)

• Business and Law

Project website

Project type(s)

• Research Project

Abstract

The proposed interdisciplinary research sets out to investigate citizens' fairness perceptions of the use of AI by Belgian tax administrations. In tax law, the concept of fairness is too vague to be useful, especially in the new digital context. The psychological lens aims to alleviate this problem through introducing four empirically validated fairness domains that can be used to assess citizens' fairness perceptions. This way, policy can be informed on how to improve current AI protocols to optimize fairness perceptions.

Researcher(s)

• Promoter: Van de Vijver Anne

Research team(s)

• Business and Law

Project type(s)

• Research Project

Abstract

Tax competition between countries could involve tax incentives for legal entities and/or individuals. Also the football sector encounters many different tax and/or social security regimes between states. Since the Bosman case, football players have, in principle, the freedom to exercise their profession in the country of their choice. Domestic beneficial tax and/or social security regimes could play an important factor in their decision. European football clubs face a high burden to relocate their center of activities due to among others sporting obligations to compete mainly in their domestic competition, contractual obligations related to their stadium and local anchoring with traditional fan base. This does not mean that within the mid to long term football clubs could also take into account beneficial tax regimes for legal entities because of the growing globalization of the sport and an evolution towards the establishment of football holding companies. This study includes a comparative research on tax rates, pay roll taxes and social security charges of professional football clubs and professional players of the following countries: UK, France, Germany, Spain, Italy, Portugal, the Netherlands and Belgium. The aim is to come up with recommendations to level the playing field within the football sector. These findings can also be used for discussions on among others tax competition between states for high skilled workers.

Researcher(s)

• Promoter: Houben Robby
• Co-promoter: Van de Vijver Anne

Research team(s)

• Business and Law

Project type(s)

• Research Project

Abstract

This projects looks into the legal problems related to the transposition of the directive EU 2019/1937 (whistleblowing directive) into Belgian law. The contribution of the UAntwerp team to the entire project focuses on the implications of the transposition of the directive for tax law and for corporate governance

Researcher(s)

• Promoter: De Raedt Sylvie
• Co-promoter: Jorissen Ann
• Co-promoter: Van de Vijver Anne

Research team(s)

• Business and Law

Project type(s)

• Research Project

Abstract

Traditionally, enforcement of tax compliance is based on deterrence. Taxpayers are compliant because of the fear of detection and punishment. However, findings in the field of behavioral sciences show that also mutual trust between the taxpayer and the tax authorities increases tax compliance. Accordingly, over the last decade the OECD and the EU have promoted a shift from the deterrence-based approach to a tax compliance model based on cooperation and trust. Cooperative tax compliance programs are designed to establish such a relationship. They are intended to deliver various benefits for tax authorities and companies: enhanced relationship, improved tax risk assessment, reduction of administrative costs, improved confidence in the tax system. Since cooperative compliance induces transparency and voluntary compliance, it is de facto also an instrument against aggressive tax planning structures. A growing number of countries have introduced cooperative compliance programs. In some countries these programs have been evaluated, mainly through surveys. Belgium has not yet introduced cooperative compliance. In 2019 a pilot drafted by the Belgian tax authorities, will be introduced. The project will study this pilot. The research hypothesis is that a broad range of key indicators contribute to the success (or failure) of such program. The research aims to develop a framework revealing success indicators and legislative requirements to install a legal breeding ground for future initiatives. The combination of various research methods will contribute to a rich picture of key success indicators. First, a literature review will inventory the theoretical substructure of cooperative compliance as well as insights of empirical studies in which cooperative compliance has been examined and tested. Second, a process and impact evaluation will be carried out. In the process evaluation, also important indicators for success, such as working relationship and mutual trust, will be accounted for to understand possible effects found in the impact evaluation. The impact evaluation will follow a quasi-experimental design, involving the companies that took part in the project as well as a control group consisting of similar companies that will be selected using paired matching. Third, the survey will examine the reasons to whether or not participate in the pilot on cooperative compliance. Finally, based upon the results a framework will be developed. This framework will be twofold, revealing success indicators and legislative requirements to install a legal breeding ground for future initiatives. The research plan is innovative not only because it combines various research methods. It is also unique since the Belgian tax authorities have agreed to facilitate the research and to give access to information. Such access is seldom achieved. The research will be supervised by Prof. dr. Van de Vijver (tax aspects) and a second promotor, Prof. dr. Vanderhallen (methodological aspects). Prof. dr. Van de Vijver and prof. dr. Vanderhallen already collaborated regarding the topic of tax compliance and are both affiliated to Antwerp Tax Academy (interfaculty institute for tax science).

Researcher(s)

• Promoter: Van de Vijver Anne
• Fellow: Dister Wouter

Research team(s)

• Business and Law

Project type(s)

• Research Project

Abstract

This project aims at guaranteeing a higher level of knowledge as well as more awareness amongst national tax judges on the issues concerning fiscal state aids. In particular, improvement of knowledge will be guaranteed by focusing on the Modernization Programme developed by the EU Commission, . Emphasis will be put on the importance of a correct and effective application of EU law in matters of fiscal state aid – with particular reference to both the notion of fiscal state aid as developed by the EU Court of Justice and national recovery procedures (including enforcement by national judges).National tax judges will, therefore, be updated on the amendments to both the Block Exemption Regulation and the de minimis Regulation, within the context of the Modernization Programme. The role of national tax judges as EU judges – when assuring the correct application of the above-mentioned Regulations (with the possibility of referring cases to the EU Court of Justice) will be emphasised and analysed. .

Researcher(s)

• Promoter: Van de Vijver Anne
• Co-promoter: Peeters Bruno

Research team(s)

• Business and Law

Project type(s)

• Research Project