Andreas Schultz

Brief description of the doctoral project

The thesis examines the legal and technical prerequisites for an application-free and thus fully automated tax assessment in Germany, using employee taxation as a case study. It analyzes international models (e.g. Austria and the Nordic countries), existing digital precursors such as the pre-filled tax return, and the opportunities and risks of governmental data integration. The focus of the thesis lies on constitutional, data protection, and procedural issues. The goal is to develop a practical and legally sound model that enhances administrative efficiency while safeguarding taxpayers’ rights.