Das automatisierte Steuerverfahren

The opportunities and limitations of the use of algorithms for administrative decisions have been extensively discussed in light of recent developments in information technology. In German tax proceedings, automation is already a reality and thus provides a glimpse into the increased use of algorithms in administration. In this context, the study focuses on examining the fundamental constitutional and conceptual questions raised, in particular, by the use of risk management systems. The study also refers to parallel debates in general administrative law.