Year: 2025
Type: article
Abstract: This literature review explores the growing integration of artificial intelligence (AI) in tax administrations around the world. It examines recent technological advances and their practical applications in the areas of data collection, fraud detection, tax risk management and improved compliance. The article highlights the expected benefits of AI in terms of administrative performance, reducing tax evasion and personalizing services to taxpayers. However, it also identifies the challenges and limitations associated with this transformation, particularly in terms of algorithmic transparency, respect for taxpayers' rights and data governance. Drawing on a corpus of academic studies, institutional reports and international experiences, this review provides a critical synthesis and lays the foundations for future research into ethical implications, legal and organizational aspects of AI in the tax field.
Institution: Mohammed V University
Language: French
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7215488311