The connection between sustainability and taxation is gaining increasing attention in research and policy-making. This is not just about designing tax systems that are fairer and more environmentally friendly, but also about understanding how taxation can contribute to achieving global sustainability goals.

In his latest publication, featured in the ABDC A-ranked eJournal of Tax Research, Kasem Zotkaj, PhD candidate at the Liechtenstein Business Law School, explores these pressing issues. His research helps clarify the concept of sustainable taxation and examines its role in fostering sustainable development.

The concept of sustainable taxation is still relatively new and lacks a precise definition. According to Kasem Zotkaj’s analysis, it carries the risk of being influenced by moral subjectivity, which poses challenges for both taxpayers and policymakers. To address this, he conducted a conceptual analysis to identify the fundamental characteristics of sustainable taxation. His findings show that sustainable taxation goes beyond merely generating revenue. It must also promote behavioral changes and contribute to aligning ecological, social, and economic goals.

A key focus of the research is the interaction between tax policy and the United Nations Sustainable Development Goals (SDGs). This interaction can be divided into two dimensions:
Indirect Support: Tax policy can support the SDGs by promoting domestic resource mobilization. This means that effective tax systems can provide more funding for education, healthcare, or infrastructure - essential components of sustainable development.
Direct Support: A direct connection exists when tax laws are designed to go beyond revenue collection and explicitly pursue regulatory objectives. Examples include environmental taxes aimed at reducing carbon emissions or tax incentives for sustainable investments.
These two dimensions align with the core objectives of taxation: revenue generation and behavioral regulation. Zotkaj’s analysis provides a deeper understanding of these interactions and evaluates how tax policy can effectively contribute to sustainability.

Sustainable taxation is a topic that affects everybody — whether as taxpayers, policymakers, or researchers. Kasem Zotkaj’s work underscores the importance of clearly defining this concept and using it as a tool for sustainability. His research is a valuable contribution to the ongoing debate about the role of tax policy in a changing world.

Link: https://www.unsw.edu.au/content/dam/pdfs/business/acct-audit-tax/research-reports/ejournal-of-tax-research/2024-12-ejournal-tax-research-v22-n3/2024-12-eJTR-the-concept-of-sustainable-taxation-v22-n3.pdf

In recent months, researchers from the university have delivered groundbreaking presentations offering valuable insights into the challenges and opportunities of artificial intelligence (AI) and digitalization.

These contributions highlight the profound impact of AI and innovative technologies on our lives and work — whether through AI-powered price negotiations, the analysis of technological trends, or the promotion of digital skills at the local level.

The following section provides an in-depth look at three outstanding contributions.

Price negotiations with artificial intelligence: opportunities and challenges

How does artificial intelligence like ChatGPT negotiate with humans? A study led by Johannes Schneider showed that AI sometimes struggled with reasoning, fell for clever tricks ("prompt hacks"), but also employed a typical strategy of making small concessions. It offered wildly different deals depending on how skilled the human negotiator was. This means there's a big gap in how well people know how to "talk" to AI effectively. The paper won the best paper runner-up (i.e., 2nd place) at the 8th International Conference on Computer-Human Interaction Research and Applications (CHIRA).

New Approaches to Predicting Technological Trends Through Job Postings

Marie Scheuffele and Prof. Dr. Leo Brecht presented their research at the ISPIM Innovation Conference 2024 in Tallinn, showcasing how online job postings related to AI can be used to identify technological convergence and fusion at an early stage. The presentation provided an overview of current theories on technological convergence and described a keyword-based analysis of job postings. An innovative interpretive approach differentiates between technological fusion and convergence. This research aims to help companies and decision-makers better prepare for technological developments in the field of artificial intelligence.

Experience Digitalization Up Close at the 3rd Café Digital in Feldkirch

On November 20, 2024, the Montforthaus in Feldkirch attracted over 200 digital enthusiasts, including government employees from Vorarlberg and Liechtenstein. A highlight of the event was the lecture by Prof. Johannes Schneider, who compellingly explored the opportunities and risks of generative AI. Another standout was the presentation on “Feldi,” a chatbot project led by Alexander Maurer and developed for the city of Feldkirch.

Alumna Isha Dhingra and PhD student Daniel Haselsberger are currently in the Indian state of Bihar to complete an important initiative: the construction of a school that began the year before last. Together with the schoolchildren and local villagers, they are now putting the finishing touches on the building.

Through their work on-site, Isha and Daniel aim not only to construct a school but also to create access to education – a step that will profoundly and sustainably impact the lives of many children and families.

This project demonstrates what can be achieved through dedication and collaboration. Education builds the future – and here, it is taking shape through collective effort.

More about the project: A school in India

On 10 April 2025, the University of Liechtenstein bid farewell to 29 graduates of the Certificate Program in Fiduciary Services during a festive ceremony. These emerging professionals will now contribute their expertise to strengthening Liechtenstein's financial centre.

Prof. Dr. iur. Alexandra Butterstein, LL.M., Dean of the Liechtenstein Business Law School, welcomed the graduates and emphasized in her commencement address the growing importance of qualified fiduciary professionals in today’s increasingly complex international financial landscape. She then awarded the certificates in recognition of the students’ achievements and congratulated them on their successful graduation.

Award for Outstanding Academic Achievement

A highlight of the ceremony was the presentation of the Liechtenstein Institute of Professional Trustees and Fiduciaries Award. Dr. Stefan Wenaweser, President of the Institute, presented the prize to Anna Wohlwend, who graduated with top honors. This award reflects the long-standing and successful collaboration between the University of Liechtenstein and the Liechtenstein Institute of Professional Trustees and Fiduciaries.

Most of the graduates will continue their academic journey by enrolling in the advanced Diploma Program in Fiduciary Services at the University of Liechtenstein, further deepening their expertise. Prof. Dr. iur. Alexandra Butterstein, LL.M. and Dr. Stefan Wenaweser wish all graduates continued success in both their academic and professional careers.