000			01948nab a2200229 c 4500
999			_c145605 _d145605
003			ES-MaIEF
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008			220317t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_940798 _aSerrano Antón, Fernando
245		0	_aArtificial intelligence and tax administration _helectrónico _bstrategy, applications and implications, with special reference to the tax inspection procedure _c Fernando Serrano Antón
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
520			_aThis article provides insights into the use of artificial intelligence (AI) by tax administrations as a means of transforming tax procedures by improving tax efficiency and transparency, coming up with ideas and plans to implement new data-driven tax administrations, automating repetitive tax tasks, improving the fight against tax evasion, obtaining tax information to be used by the tax administration and providing other taxpayer services. Although the article focuses mainly on the use of AI in tax audits and the way to identify tax risks and taxpayer segmentation through AI, it also includes some reflections on data governance. Due to the fact that tax administrations are currently at different stages of AI use, the author aims to reveal the state of the art of AI in the tax world and to foster the ethical and responsible use of AI in tax administrations, in balance with taxpayers' rights and guarantees. Modern tax administrations cannot allow themselves to be anything but efficient and transparent in the fight against tax evasion.
650		4	_aINTELIGENCIA ARTIFICIAL _947498
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_aADMINISTRACIÓN ELECTRÓNICA _962126
650		4	_aINSPECCION TRIBUTARIA _941016
773	0		_9166905 _oWTJ/2021/4 _tWorld Tax Journal _w(IEF)62814 _gv. 13, n. 4, 2021
942			_cRE