Workshop: Tax Data Analysis and Tax Risk

The aim of this workshop is to examine the current role of data in the administrative activities of the Italian tax authorities, and their use through traditional programming, statistical techniques, and AI tools. The workshop will first focus on the databases available to the Italian tax authorities, highlighting how data is collected and shared. It will then address the various types of controls and tax compliance initiatives implemented by the authorities, including automated tax controls, tax compliance letters, and prefilled tax returns, as well as tools such as synthetic index of reliability ("ISA"), advance tax agreement, and tax risk analysis. The workshop consists of lectures, group work and hands-on activities (e.g. training on tax compliance tools, reviewing automated tax notices etc.).

At the end of the workshop, students will be able to identify the main opportunities and risks—particularly in terms of taxpayers' rights—arising from the administrative activities conducted through data collection, sharing, analysis, and processing. They will also be able to evaluate these activities against the principles of administrative legality and data protection compliance.