School of Accounting, Finance, Economics and Decision Sciences, Western Illinois University, Macomb, USA.
World Journal of Advanced Research and Reviews, 2025, 25(01), 206-212
Article DOI: 10.30574/wjarr.2025.25.1.0023
Received on 25 November 2024; revised on 02 January 2025; accepted on 04 January 2025
Artificial Intelligence (AI) is revolutionizing tax administration by enhancing transparency and reducing tax evasion. This paper investigates the integration of AI technologies within tax systems, evaluating their effectiveness in improving compliance and the proactive detection of non-compliance. Through a detailed analysis of case studies and existing literature, the research underscores AI’s capability to identify irregular patterns and predict potential evasion, thereby enabling tax authorities to take timely and effective actions. The paper also considers the ethical and privacy implications associated with deploying AI in tax systems, highlighting the need for robust safeguards. Overall, the findings demonstrate that AI not only supports more efficient tax collection but also promotes a fairer compliance environment.
Artificial Intelligence; Tax Transparency; Tax Evasion; Compliance; Ethical Implications
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Tolulope Aladebumoye. The role of AI in enhancing tax transparency and reducing evasion. World Journal of Advanced Research and Reviews, 2025, 25(01), 206-212. Article DOI: https://doi.org/10.30574/wjarr.2025.25.1.0023.
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