This ACTL research project aims to provide a thorough analysis of how to design fair tax systems for a digitalized society primarily based on cashless payment methods, online platforms and disruptive technologies such as artificial intelligence and blockchain.

We currently live in a digitalized world which in the last years has become more cashless, platform-based and technology-powered. Digital platforms facilitate tax compliance, tax controls are becoming more and more automated, privacy issues are exploding, inequalities are expanding and cyber-attacks have become more frequent. Thus, several years ago, we recognized the urgent need to design fair tax systems that leverage the latest technological advances to enhance tax compliance and prevent circumvention. The tax systems of the future should be fair, easy to comply with and difficult to circumvent.

The CPT project aims to meet that urgent need by addressing the question of how digitalization and disruptive technologies such as Artificial Intelligence and Blockchain can help in creating fair tax systems where compliance is easy and tax evasion and avoidance opportunities are minimized. In this way, the project aims at helping policy makers, stakeholders  and the society at large to make informed decisions when addressing digitalization and/or technology related issues under current tax systems and/or when introducing structural tax reforms.

The CPT project was officially launched on 27 August 2020. Phase One of this project ran from September 2021 until the Spring of 2025.