Siddhesh Rao

I am a postdoctoral researcher at Copenhagen Business School (PhD, International Tax Law, WU Vienna). My research examines how AI, advanced analytics, blockchain, and other digital technologies are transforming tax administration, corporate compliance, and international tax governance.

The impact of my work lies in helping governments, businesses, and international organisations design digital tax systems that are efficient, fair, transparent, and trusted. I focus on how tax authorities can use data-driven tools to improve compliance and administrative capacity while safeguarding taxpayer rights, privacy, due process, explainability, contestability, and the rule of law.

A further strand of my research addresses beneficial ownership transparency, tax avoidance, corruption, money laundering, tax crimes, and illicit financial flows, especially in developing and emerging economies. Through collaborations with the World Bank, UNCTAD, and UNODC, my work has contributed to policy frameworks and capacity-building efforts that strengthen transparency and institutional resilience.

Overall, my research aims to support digitally enabled tax institutions that promote compliance, fairness, accountability, and sustainable competitiveness.