The Nordic Corporate Tax Bases in a Digitalised and Automated Future

This project explores how the Nordic corporate tax bases are adapting to the increasing digitalisation and automation of tax administrations. Drawing inspiration from the OECD report Tax Administration 3.0 and the visions outlined by Nordic Smart Government & Business, the project investigates opportunities to modernise and enhance the efficiency of taxation in line with technological advancements.

The focus is on analysing how tax legislation can be designed to promote greater automation and identifying the legislative measures needed to facilitate the transition to new technologies. The project also examines whether alternative forms of corporate taxation, beyond traditional income taxation, may be better suited for a digitalised and automated economy.

By combining theoretical perspectives with practical solutions, the project aims to create a more flexible and future-proof tax administration.

This project is funded by the Nordic Tax Research Council.