| 000 | 01196nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143104 _d143104 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201028185030.0 | ||
| 007 | ta | ||
| 008 | 201020t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968527 _aZackrisson, Marcus |
|
| 245 | 0 |
_aAI and tax administrations _hrecurso electrónico _ba good match _c Marcus Zackrisson, Anuschka Bakker and Johan Hagelin |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article presents developments related to tax administrations and AI by focusing on three specific areas: (i) audit selection; (ii) guidance to taxpayers; and (iii) improvement of internal efficiency. In addition, it analyses certain challenges and risks, and provides a brief overview of tax administrations’ use of AI in different jurisdictions. | ||
| 650 | 4 |
_97307 _aADMINISTRACION TRIBUTARIA |
|
| 650 | 4 |
_962126 _aADMINISTRACIÓN ELECTRÓNICA |
|
| 700 | 1 |
_953880 _aBakker, Anuschka |
|
| 700 | 1 |
_966418 _aHagelin, Johan |
|
| 773 | 0 |
_9163628 _oBIT/2020/10 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 74, n. 10, October 2020 |
|
| 942 | _cRE | ||