The Resource Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure

Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure

Label
Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure
Title
Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure
Creator
Subject
Language
eng
Summary
This article provides insights into the use of artificial intelligence (AI) by tax administrations as a means of transforming tax procedures by improving tax efficiency and transparency, coming up with ideas and plans to implement new data-driven tax administrations, automating repetitive tax tasks, improving the fight against tax evasion, obtaining tax information to be used by the tax administration and providing other taxpayer services. Although the article focuses mainly on the use of AI in tax audits and the way to identify tax risks and taxpayer segmentation through AI, it also includes some reflections on data governance. Due to the fact that tax administrations are currently at different stages of AI use, the author aims to reveal the state of the art of AI in the tax world and to foster the ethical and responsible use of AI in tax administrations, in balance with taxpayers' rights and guarantees. Modern tax administrations cannot allow themselves to be anything but efficient and transparent in the fight against tax evasion
Citation source
In: World tax journal. - Amsterdam. - Vol. 13 (2021), no. 4 ; p. 575-608
http://library.link/vocab/creatorName
Serrano Antón, F
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • artificial intelligence
  • big data
  • information technology
  • tax authorities
  • tax evasion
  • audit
  • risk management
  • automation
  • data protection
  • taxpayer rights
  • tax compliance
  • control
Label
Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure
Instantiates
Publication
Label
Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure
Publication

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