Award of the Wolf Rüdiger Bub Prize 2021 to Dr. Christoph Schmidt

On July 7, 2021, Dr. Christoph Schmidt, Chairman of the Expert Committee I (“Digitizability of Tax Norms”) was awarded the Wolf Rüdiger Bub Prize for his dissertation “The Modernized Taxation Procedure in Germany Compared to Austria” by the Association of Friends and Sponsors of the Faculty of Law at the University of Potsdam. We congratulate very warmly on this award!

In line with IDSt’s objective of developing and implementing long-term strategies and digital solutions for the digitization of tax processes, the dissertation addresses a variety of aspects in the context of a legal comparison of Austria’s and Germany’s taxation procedures. The main focus is on tax procedural law and the associated constitutional and EU law requirements for automated procedures.

Due to the concrete reform proposals developed, the work can contribute to the effectuation and further development of the German taxation procedure. In this way, opportunities and challenges for the German financial administration go hand in hand with the further development of e-government are highlighted. The author thus closes a gap in the tax law literature and provides important impulses for further development towards digital tax enforcement, which can be usefully taken into account in the work of the I. Expert Committee.

As a hybrid publication, the e-book version is available free of charge (see below). This is intended to make an active contribution to strengthening the dialogue between science and practice. It is to be hoped that this will reach as wide a circle of readers as possible, who will be able to use the presentations as a basis for further digitization considerations.

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