At the Edge of the State: Tax Law, AI and the Rise of Embedded Governance
Year: 2026
Type: article
Abstract: This study examines the digital transformation of tax administration in Sweden and Ukraine through a dynamic approach to comparative jurisprudence. By analyzing legal frameworks, institutional arrangements, and emerging GovTech practices, it moves beyond conventional comparisons of tax systems to investigate how data-driven ecosystems reshape administrative processes. The research highlights how both countriesdespite differing levels of economic development and digital maturityintegrate technological tools, platforms, and AI into their tax administrations. In doing so, the study addresses a comparatively underexplored pairing in tax scholarship and offers new insights into the relationship between technological innovation, regulatory design, and administrative capacity. The findings contribute to broader discussions on digital taxation, administrative modernization, and the evolving role of law in governing data-intensive public institutions.
Source: International Tax Studies
DOI: 10.59403/302fw4w
Author: Vadym Tsymbal
Institution: Örebro University
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7127342384