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  • Exploring the potential of artificial intelligence in transforming tax administration [Elektronski vir] : some evidence from Central and Eastern Europe
    Aristovnik, Aleksander ; Ravšelj, Dejan
    The emergence of artificial intelligence within tax administrations is anticipated to be a catalyst for significant improvements in the efficiency and effectiveness of tax systems. Therefore, the ... paper aims to examine the transformational potential of artificial intelligence to enhance tax administration efficiency and quality, with a focus on its implications for Central and Eastern Europe. Based on data from 2022 for 27 countries from the European Union examined through analytical (compilation) and empirical (t-test) methods, the results show the following. Artificial intelligence has been widely integrated into tax administration processes across approximately 70% of EU countries, indicating its strategic importance in improving the efficiency and accuracy of tax systems. Primarily utilized in risk assessment processes, artificial intelligence assists in analyzing large datasets to detect irregularities and prioritize audits. While less prevalent, applications such as nudging, social network analysis, and taxpayer assistance are gradually gaining traction. However, there is a notable lag in artificial intelligence adoption in Central and Eastern European countries, highlighting regional disparities in technological uptake. Specific artificial intelligence applications vary widely, including risk management, nudging tools, social network analysis, and taxpayer assistance, each demonstrating unique impacts on tax administration effectiveness measured through tax revenue and the shadow economy. Notably, artificial intelligence-driven risk management and web scraping show significant improvements in tax compliance and revenue collection, while the effectiveness of other applications varies depending on their specific goals and contexts. Overall, the findings provide empirically supported evidence of the potential of artificial intelligence in transforming tax administration, potentially aiding Central and Eastern European countries in adopting best practices and anticipating future trends in tax administration in the digital age.
    Source: The 32nd NISPAcee Annual Conference, Tbilisi, Georgia, May 23-25, 2023 [Elektronski vir] (12 str.)
    Type of material - conference contribution ; adult, serious
    Publish date - 2024
    Language - english
    COBISS.SI-ID - 198042371

    Link(s):

    https://www.nispa.org/conference/2024

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