The use of Al may give rise to substantial benefits but also significant risks for revenue authorities.This paper provides a brief outline of the perceived strengths and weaknesses of Al and potential use of Al in tax...The use of Al may give rise to substantial benefits but also significant risks for revenue authorities.This paper provides a brief outline of the perceived strengths and weaknesses of Al and potential use of Al in tax administration.These include the use of Al in risk assessment such as the selection of taxpayers for review or audit,the detection of fraud,nearest neighbour guidance,predictive analysis,anticipating changes in behaviours,improving revenue authorities'internal efficiency including transfer pricing benchmarking,and providing support and guidance to taxpayers through chatbots.Revenue authorities are strong candidates for the use of Al given that data is central to what they do.The paper postulates more than 20principles which could form the basis of an ethical framework for revenue authorities including policies on transparency,communication,traceability,explainability,human supervision,processes for the rectification of errors,data protection,privacy and cyber-security.We believe that the adoption of these policies will reduce risks to revenue authorities and build trust in tax systems.We also believe that sharing best practices amongst revenue authorities should be a clear BRITACOM initiative consistent with its aims and objectives.展开更多
文摘The use of Al may give rise to substantial benefits but also significant risks for revenue authorities.This paper provides a brief outline of the perceived strengths and weaknesses of Al and potential use of Al in tax administration.These include the use of Al in risk assessment such as the selection of taxpayers for review or audit,the detection of fraud,nearest neighbour guidance,predictive analysis,anticipating changes in behaviours,improving revenue authorities'internal efficiency including transfer pricing benchmarking,and providing support and guidance to taxpayers through chatbots.Revenue authorities are strong candidates for the use of Al given that data is central to what they do.The paper postulates more than 20principles which could form the basis of an ethical framework for revenue authorities including policies on transparency,communication,traceability,explainability,human supervision,processes for the rectification of errors,data protection,privacy and cyber-security.We believe that the adoption of these policies will reduce risks to revenue authorities and build trust in tax systems.We also believe that sharing best practices amongst revenue authorities should be a clear BRITACOM initiative consistent with its aims and objectives.
