Risks and challenges for the taxpayer with the application of big data and artificial intelligence in tax administration
DOI:
https://doi.org/10.53641/000kht63Keywords:
big data, artificial intelligence, risks in tax administration, taxpayersAbstract
The use of big data and artificial Intelligence in tax administration should be guided by principles of transparency, fairness, and privacy protection. These technologies should improve the efficiency and accuracy of tax collection and enforcement, thereby respecting taxpayers' rights and ensuring equitable access to the necessary technological tools. The objective of this study is to describe the risks and challenges faced by taxpayers with the application of big data and artificial intelligence in tax administration. The methodology was based on a thorough review of previous studies and bibliographic material using a selective and critical documentary approach to collect and analyze data from scientific articles on the topic. Critical analysis and information synthesis techniques were used to carefully examine related topics and condense relevant information. The review included a total of 31 relevant scientific articles. The risks identified are loss of privacy and data security, lack of transparency, and technological complexity. The challenges identified are technological adaptation, inequality in the use of technological means, and in the academic preparation of both taxpayers and tax advisors.
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