Generative Artificial Intelligence for Compliance Risk Analysis: Applications in Tax and Customs Administration

Joshua Aslett, Thomas Cantens, François Chastel, Emmanuel Crown and Stuart Hamilton

No 2025/013, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: This technical note provides an introduction to generative artificial intelligence (GenAI) and its potential to support compliance risk analysis in tax and customs administration. Written primarily for a technical audience, it seeks to raise awareness of GenAI by explaining and demonstrating its capabilities. The note opens with a brief conceptual overview of GenAI technology. It then describes four generalized use cases where GenAI can augment the work of risk analysts. As experimental proofs of concept, a selection of worked examples is presented. Having demonstrated GenAI’s potential, the note then provides basic guidelines to help administrations that may be considering implementing the technology in an operational setting. It concludes with forward-looking statements on likely developments.

Keywords: tax administration; customs administration; artificial intelligence; generative artificial intelligence; compliance risk analysis; advanced analytics; information technology; ASYCUDA (search for similar items in EconPapers)
Pages: 63
Date: 2025-08-08
New Economics Papers: this item is included in nep-cmp, nep-fmk and nep-rmg
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