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
Resource Information
The item Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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 ; 23p
- 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
- Label
- Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Artificial-intelligence-and-tax-administration-/L1vGZCa4Jo0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Artificial-intelligence-and-tax-administration-/L1vGZCa4Jo0/">Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
