This study aims to investigate the influence of emerging technology adoption on tax compliance, encompassing both the Internal Revenue Service’s (IRS) compliance audits and taxpayers’ compliance performance (collect...This study aims to investigate the influence of emerging technology adoption on tax compliance, encompassing both the Internal Revenue Service’s (IRS) compliance audits and taxpayers’ compliance performance (collectively, tax compliance). We employed the Gradient Descent optimization algorithm, an artificial intelligence (AI) technology application, to scrutinize the connection between the quality of US tax filings and the development of emerging technology, among other contributing factors. Additionally, we utilized multiple linear regression to evaluate the relationships between dependent variables, specifically IRS audit rates and the no-change rate at different income levels,1 and several independent variables, including a proxy for emerging technology in the form of tax software. Our findings reveal that while emerging technology significantly impacts tax compliance within the IRS and taxpayers’ performance, its effects vary across income groups. Notably, emerging technology seems to confer greater advantages to higher-income individuals compared to their lower-income counterparts. These study results hold considerable policy implications for government decision-makers in promoting the adoption of emerging technology among lower-income taxpayers.展开更多
The fear of the impact of artificial intelligence applications in the labor market on unemployment rates has increased.After the total global investment in this field did not exceed eight billion dollars in 2015,the g...The fear of the impact of artificial intelligence applications in the labor market on unemployment rates has increased.After the total global investment in this field did not exceed eight billion dollars in 2015,the global market for artificial intelligence globally will reach about 70 billion dollars by 2025.Many economic analysts believe that the application of artificial intelligence in industrial fields in particular will produce factories with much fewer employees than the current number,which will cause an increase in unemployment rates.Therefore,countries are trying to adapt to these systems,not only at the level of research and development of these systems,but also on the extent of strategic planning for the change they bring about on the economic level in general,and on the labor market in particular.One of the tools that these countries can use in their attempts to solve this problem is the artificial intelligence tax.展开更多
基金Wesley Leeroy (International Baccalaureate Program, Richard Montgomery HS, Maryland, USA) for his research assistance in preparing data and coding Gradient Decent algorithm。
文摘This study aims to investigate the influence of emerging technology adoption on tax compliance, encompassing both the Internal Revenue Service’s (IRS) compliance audits and taxpayers’ compliance performance (collectively, tax compliance). We employed the Gradient Descent optimization algorithm, an artificial intelligence (AI) technology application, to scrutinize the connection between the quality of US tax filings and the development of emerging technology, among other contributing factors. Additionally, we utilized multiple linear regression to evaluate the relationships between dependent variables, specifically IRS audit rates and the no-change rate at different income levels,1 and several independent variables, including a proxy for emerging technology in the form of tax software. Our findings reveal that while emerging technology significantly impacts tax compliance within the IRS and taxpayers’ performance, its effects vary across income groups. Notably, emerging technology seems to confer greater advantages to higher-income individuals compared to their lower-income counterparts. These study results hold considerable policy implications for government decision-makers in promoting the adoption of emerging technology among lower-income taxpayers.
文摘The fear of the impact of artificial intelligence applications in the labor market on unemployment rates has increased.After the total global investment in this field did not exceed eight billion dollars in 2015,the global market for artificial intelligence globally will reach about 70 billion dollars by 2025.Many economic analysts believe that the application of artificial intelligence in industrial fields in particular will produce factories with much fewer employees than the current number,which will cause an increase in unemployment rates.Therefore,countries are trying to adapt to these systems,not only at the level of research and development of these systems,but also on the extent of strategic planning for the change they bring about on the economic level in general,and on the labor market in particular.One of the tools that these countries can use in their attempts to solve this problem is the artificial intelligence tax.
