Research Spotlight

Focus on Research:
Aktuelle Publikationen aus dem Profilbereich Smart Regulation.
Innovativ – relevant – spannend.

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Incentive effects of tax transparency

Does country-by-country reporting call for arbitration?

ZöR Zeitschrift für öffentliches Recht

Die Behördenzuständigkeit zur Vollziehung der KI-VO in Österreich

Trusting robots

A relational trust definition based on human intentionality

Stakeholder-specific adoption of AI in HRM

Workers’ representatives’ perspective on concerns and requirements

Datafied ageing futures

Regimes of anticipation and participatory futuring

Tax Administration AI

The Holy Grail to Overcome Information Asymmetry in Tax Enforcement?

Reproducibility in machine-learning-based research

Overview, barriers, and drivers