The aim is to find out how we can make the best use of AI while safeguarding taxpayers’ rights.

 

“In my new research project, I will investigate the conditions for using AI in taxation. Tax collection is a complex process, and increased digitalisation with the help of AI could be of great benefit,” says Autilia.

 

Autilia will map the technological solutions and regulatory frameworks that could enable AI-driven real-time taxation and reporting within the EU. She will also study the conditions in Sweden and compare them with those in other EU countries.

 

A completely new process

“For many years, taxation has been carried out manually and retrospectively. With the help of AI, this process is about to change completely. For example, AI can be used to generate e-invoices automatically and to analyse large volumes of financial data quickly in order to detect tax evasion,” Autilia explains.

 

Autilia received a postdoctoral grant in law from the Ragnar Söderberg foundation in 2024 for her research project Time to tax in the digital age: A study of AI-driven real-time tax administration in the EU.

 

Societal issues are key

“It all began with my interest in societal issues and how we build our society. It is extremely important for the welfare state to raise revenue, for example through taxation, in order to finance public services for an increasingly ageing population,” says Autilia.

 

Can AI prevent aggressive tax planning?

“Many countries have tried to legislate against tax avoidance, particularly by large corporations, but the rules have been relatively easy to circumvent. Companies that have made headlines over aggressive tax planning affecting EU countries include Apple, Starbucks and McDonald’s. All of these companies have faced allegations that they use methods to minimise their tax liabilities within the EU,” says Autilia.

 

Tax planning has become a prominent political issue because it can result in large multinational companies paying much lower taxes than small businesses and individuals. This has raised concerns, as tax avoidance can lead to lost tax revenues for EU countries, affecting public services and welfare.

 

Who controls AI?

“It is important to review legislation to ensure that it keeps pace as taxation and reporting move closer to real time. A few years ago in the Netherlands, for example, many parents were wrongly accused of benefit fraud and required to repay their childcare benefits.”

“It emerged that the tax authority’s algorithms used discriminatory criteria, including ethnic background. As a result, parents with immigrant backgrounds were disproportionately affected. There must, of course, be effective safeguards and oversight mechanisms that operate responsibly,” says Autilia.

Hybrid mismatches in international transactions

“When I studied law at Uppsala University, I became particularly interested in tax law, which in turn led to the subject of my doctoral thesis on hybrid mismatches. These arise when multinational companies exploit differences between countries’ legislation to reduce their overall tax burden. In my thesis, I analysed how hybrid mismatches in international transactions are addressed under EU law and tax treaty law,” Autilia explains.

 

EU rules do not prevent tax avoidance by multinational companies

To address the problem of hybrid mismatches, the EU and the OECD have developed new rules that are technically complex for many countries and need to interact with other tax rules, EU law and international agreements.

 

“My analysis shows that the new EU rules often lack clarity and are difficult to apply. The rules are relatively easy to plan around and therefore need to be redesigned or removed,” says Autilia.

 

Strong interest in international issues

Autilia has extensive international experience. She has been a visiting researcher at Harvard Law School, taught tax law at Uppsala University and the Department of Business Law, and worked at the Swedish Embassy in Indonesia.

 

“For the next stage of my research, I chose to apply for funding from the Ragnar Söderberg foundation. They have an excellent network and provide their researchers with professional and dedicated support. I now look forward to contributing to a more efficient and equitable tax administration with the help of AI,” Autilia concludes.

 

Autilia was awarded funding through the 2024 call for postdoctoral grants in law and began her project on AI and taxation at Uppsala University in April 2025.