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Cited by 21Taxation and Compliance StudiesE-Government and Public ServicesTaxation and Legal Issues

Artificial Intelligence and Tax Administration: Strategy, Applications and Implications, with Special Reference to the Tax Inspection Procedure

Serrano Antón, F.·2021·World Tax Journal
DOI 10.59403/bcs8j9
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Abstract

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.

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Crossref · 10.59403/bcs8j9

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18 of 18 references verified0 citation errors · 0 not checkable

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  • Opacity surrounding AI systems worsens these risks and can stop taxpayers from learning how a tax decision was made or even that an AI-based decision exists.

    “All these risks are compounded by the various forms of opacity that surround AI systems, which may preclude taxpayers from learning about the tax decision-making procedure or even about the existence of a decision based on an AI system in the first place.12”

    From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [12]

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Authors
Serrano Antón, F.
Venue
World Tax Journal
Publisher
IBFD
Published
2021-09-27
Volume
13
Issue
4
ISSN
  • 1878-4917 (ISSN-L)
  • 2352-9237
DOI
10.59403/bcs8j9
OpenAlex
W4389987739
Cited by
21
References
18
Citations by year
2026: 9 · 2025: 5 · 2024: 4 · 2022: 3
FWCI
1.34
Type
journal article
Language
en
Open access
closed
Locations
World Tax Journal (publishedVersion)
Topics
  • Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
  • Social Sciences › Political Science and International Relations › E-Government and Public Services
  • Social Sciences › Business, Management and Accounting › Accounting › Taxation and Legal Issues
Keywords
artificial intelligence, tax administration, tax audit, tax evasion, tax risk identification, data governance, taxpayer rights, responsible AI use

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