Understanding Artificial Intelligence in Tax and Customs Administration

Joshua Aslett, Stuart Hamilton, Ignacio Gonzalez, David Hadwick, Michael Hardy and Azael Pérez

No 2024/006, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: This technical note provides an overview of current thinking on artificial intelligence (AI) in tax and customs administration. Written primarily for senior officials, the intent of the note is to provide an awareness of AI that can help inform decision making and planning. The note opens with an exploration of historic and ongoing AI developments. It then provides an overview of legal and ethical concerns, AI use cases, guidance on how to promote AI's responsible use, and logic for introducing AI use cases into an operational setting. The note closes by presenting a selection of questions being debated by experts. In its annexes, the note includes (1) an example of an AI policy; (2) references to help develop AI strategy; and (3) methodology to risk assess AI use cases.

Keywords: tax administration; customs administration; artificial intelligence; generative artificial intelligence; AI regulation; strategy and planning; use case; AI strategy; understanding AI; AI Policy; risk assessment; Tax administration core functions; Customs administration core functions; Training and development in revenue administration; Europe; Global (search for similar items in EconPapers)
Pages: 40
Date: 2024-11-21
New Economics Papers: this item is included in nep-cmp
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