Univ.-Prof. Dr. Tina Ehrke-Rabel has been active for many years in research on tax procedures in international, European, and comparative contexts. Her expertise lies particularly in European tax law, value-added tax (VAT), tax procedures, and constitutional aspects of taxation. More recently, she has published work on cooperative compliance in tax matters, the impact of sanctions on taxpayer compliance, and, more broadly, on the challenges posed by globalization and digitalization for tax collection and enforcement.