Katarzyna Anna Fras-van den Bongard

Katarzyna Anna Fras-van den Bongard gained practical experience in VAT through roles in both the private sector (PwC Amsterdam, Andersen Tax & Legal) and public institutions (the European Commission’s DG TAXUD). She studied law in Poland, Germany, Italy, and the United States, and earned an LLM in International and European Tax Law from Maastricht University.

Since 2019, she has been a PhD researcher and lecturer at the Vrije Universiteit Amsterdam, where she is writing her dissertation on the use of Artificial Intelligence in the field of VAT. She is actively involved in teaching and curriculum development in the area of Tax & Technology, both at the graduate and postgraduate level, and is affiliated with Tilburg University. Her work bridges legal, technological, and policy perspectives on taxation in the digital age.

• Tax & Technology I (master, VU Amsterdam)
• Tax & Technology II (master, Tilburg University)
• Tax & Technology Postmaster Program (postgraduate, since 2022)
• Master thesis supervision (VU Amsterdam and Tilburg University)

Katarzyna’s research focuses on the intersection of tax law and emerging technologies. Her PhD project explores the application of Artificial Intelligence in the field of Value Added Tax , with particular attention to the legal and technical implications of automated decision-making and risk assessment models in tax administration. Her broader research interests include:

• VAT and digitalisation
• Automated decision-making and risk selection in tax systems
• Interdisciplinary approaches to tax law and technology
• Legal design and compliance in digital tax environments
• Data protection and transparency in tax administration

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