AI and Tax Administrations: A Good Match

Journal
Zackrisson, M.; Bakker, A.J.; Hagelin, J.
International; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article presents developments related to tax administrations and AI by focusing on three specific areas: (i) audit selection; (ii) guidance to taxpayers; and (iii) improvement of internal efficiency. In addition, it analyses certain challenges and risks, and provides a brief overview of tax administrations’ use of AI in different jurisdictions.