{"id":179747,"date":"2025-09-30T17:06:58","date_gmt":"2025-09-30T15:06:58","guid":{"rendered":"https:\/\/www.ieseg.fr\/?post_type=events&#038;p=179747"},"modified":"2025-09-30T17:07:00","modified_gmt":"2025-09-30T15:07:00","slug":"acc-research-seminar-taxpayers-and-tax-auditors-intention-to-use-voluntary-automated-tax-audits","status":"publish","type":"events","link":"https:\/\/www.ieseg.fr\/en\/events\/acc-research-seminar-taxpayers-and-tax-auditors-intention-to-use-voluntary-automated-tax-audits\/","title":{"rendered":"[ACC Research Seminar] Taxpayers and Tax Auditors&#8217; Intention to use Voluntary Automated Tax Audits&#8217;"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" width=\"880\" height=\"280\" src=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2024\/11\/banniere-conference-event-EN.jpg\" alt=\"\" class=\"wp-image-168110\" srcset=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2024\/11\/banniere-conference-event-EN.jpg 880w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2024\/11\/banniere-conference-event-EN-300x95.jpg 300w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2024\/11\/banniere-conference-event-EN-768x244.jpg 768w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2024\/11\/banniere-conference-event-EN-150x48.jpg 150w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2024\/11\/banniere-conference-event-EN-400x127.jpg 400w\" sizes=\"(max-width: 880px) 100vw, 880px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\"><em><strong>October 23<sup>rd<\/sup>, 2025<br><\/strong>2:30pm \u2013 4pm in Collines Building (L712) &amp; on Zoom<\/em><br>&#8212;&#8212;&#8212;&#8212;&#8211;<br><em>Speaker:<strong> Eva EBERHARTINGER<\/strong>, WU<\/em><br><em>coauthored with<strong> Paul BREZINA and Maximilian ZIESER<\/strong><\/em><\/p>\n\n\n\n<h2>abstract<\/h2>\n\n\n\n<p>This study investigates taxpayers\u2019 intention to use voluntary automated tax audits (VATA), and tax auditors\u2019 intention to endorse its use. VATA allows taxpayers to upload detailed accounting data and receive a timely automatic assessment of the tax due. Following theory on e-government adoption, we hypothesize that four features (Data Privacy, Algorithm Transparency, Tax Certainty, and Independence from Tax Advisers) will increase taxpayers\u2019 intention to use VATA. Results from an experimental survey among 331 taxpayers and 530 tax auditors indicate that taxpayers\u2019 intention to use depends particularly on Tax Certainty, i.e., the automatic tax assessment cannot be overturned in an ex-post tax audit, but also on Data Privacy and Algorithm Transparency. Taxpayers perceive VATA as increasing tax authority\u2019s power and reducing its trustworthiness. In contrast, VATA, particularly when connected to the waiver of future tax audits, causes concerns for tax auditors, who react with lower intention to endorse VATA and expect a loss in their power to detect tax evasion. Overall, results suggest a stark mismatch between taxpayers\u2019 and tax auditors\u2019 perceptions of VATA. Our study is among the first to investigate the intention to use digitalization in tax administration, and to include tax auditors\u2019 views. Results are relevant to policymakers, suggesting that tax authorities should increase their digitalization efforts, incorporate safeguards, and educate about the importance of a trusting relationship between taxpayers and tax authorities.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><em><strong><a href=\"https:\/\/acrobat.adobe.com\/id\/urn:aaid:sc:EU:cabc1eae-b03a-4797-9083-a59625571d61\" target=\"_blank\" rel=\"noreferrer noopener\">More info<\/a><\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>October 23rd, 20252:30pm \u2013 4pm in Collines Building (L712) &amp; on Zoom&#8212;&#8212;&#8212;&#8212;&#8211;Speaker: Eva EBERHARTINGER, WUcoauthored with Paul BREZINA and Maximilian ZIESER abstract This study investigates taxpayers\u2019 intention to use voluntary [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","events-category":[41],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[ACC Research Seminar] Taxpayers and Tax Auditors&#039; Intention to use Voluntary Automated Tax Audits&#039; - I\u00c9SEG<\/title>\n<meta name=\"description\" content=\"October 23rd, 20252:30pm \u2013 4pm in Collines Building (L712) &amp; on Zoom--------------Speaker: Eva EBERHARTINGER, WUcoauthored with Paul BREZINA and\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ieseg.fr\/en\/events\/acc-research-seminar-taxpayers-and-tax-auditors-intention-to-use-voluntary-automated-tax-audits\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[ACC Research Seminar] Taxpayers and Tax Auditors&#039; Intention to use Voluntary Automated Tax Audits&#039; - I\u00c9SEG\" \/>\n<meta property=\"og:description\" content=\"October 23rd, 20252:30pm \u2013 4pm in Collines Building (L712) &amp; on Zoom--------------Speaker: Eva EBERHARTINGER, WUcoauthored with Paul BREZINA and\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ieseg.fr\/en\/events\/acc-research-seminar-taxpayers-and-tax-auditors-intention-to-use-voluntary-automated-tax-audits\/\" \/>\n<meta property=\"og:site_name\" content=\"I\u00c9SEG\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pages\/IESEG-School-of-Management\/358733860458?fref=ts\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-30T15:07:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2024\/11\/banniere-conference-event-EN.jpg\" \/>\n<meta name=\"author\" content=\"Anna BARRALIS\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@IESEG\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ieseg.fr\/#organization\",\"name\":\"Ieseg\",\"url\":\"https:\/\/www.ieseg.fr\/\",\"sameAs\":[\"https:\/\/www.linkedin.com\/edu\/school?id=12453\",\"https:\/\/www.youtube.com\/user\/IESEGChannel\",\"https:\/\/www.facebook.com\/pages\/IESEG-School-of-Management\/358733860458?fref=ts\",\"https:\/\/twitter.com\/IESEG\"],\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ieseg.fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/IESEG-Logo-2012-rgb.jpg\",\"contentUrl\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/IESEG-Logo-2012-rgb.jpg\",\"width\":\"1000\",\"height\":\"311\",\"caption\":\"Ieseg\"},\"image\":{\"@id\":\"https:\/\/www.ieseg.fr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ieseg.fr\/#website\",\"url\":\"https:\/\/www.ieseg.fr\/\",\"name\":\"I\u00c9SEG\",\"description\":\"School of Management\",\"publisher\":{\"@id\":\"https:\/\/www.ieseg.fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ieseg.fr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/acc-research-seminar-taxpayers-and-tax-auditors-intention-to-use-voluntary-automated-tax-audits\/#primaryimage\",\"url\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2024\/11\/banniere-conference-event-EN.jpg\",\"contentUrl\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2024\/11\/banniere-conference-event-EN.jpg\",\"width\":880,\"height\":280},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/acc-research-seminar-taxpayers-and-tax-auditors-intention-to-use-voluntary-automated-tax-audits\/#webpage\",\"url\":\"https:\/\/www.ieseg.fr\/en\/events\/acc-research-seminar-taxpayers-and-tax-auditors-intention-to-use-voluntary-automated-tax-audits\/\",\"name\":\"[ACC Research Seminar] Taxpayers and Tax Auditors' Intention to use Voluntary Automated Tax Audits' - I\u00c9SEG\",\"isPartOf\":{\"@id\":\"https:\/\/www.ieseg.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/acc-research-seminar-taxpayers-and-tax-auditors-intention-to-use-voluntary-automated-tax-audits\/#primaryimage\"},\"datePublished\":\"2025-09-30T15:06:58+00:00\",\"dateModified\":\"2025-09-30T15:07:00+00:00\",\"description\":\"October 23rd, 20252:30pm \u2013 4pm in Collines Building (L712) &amp; 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