Our Country Reports compile the state of use of tax machine-learning algorithms in each EU Member States, the functions performed by these algorithms, the data used by tax administrations for the development and use of these algorithms, and whether these algorithms are regulated by specific legal norms.

The Country Reports have been developped through systematic content analyses of publicly available literature, most notably literature of the Organisation for Economic Co-operation and Development (‘OECD’), the Intra-European Organisation of Tax Administrations (‘IOTA’), the Intra-American Center of Tax Administrations (‘CIAT’), documents of national Finance Ministries or other governmental policy documents, but also incidental mentions in national or local newspapers.

These reports follow a citizen-science approach, accordingly should you have any additional information, or notice a tax machine-learning algorithm not mentioned in our reports, any inconsistencies, errors or amendments necessary – do not hesitate to contact us through our contact page and we will acknowledge your contribution to our repository.