Ethics in AI Use for Tax Administration: Guidelines for the Future

Tofigh Hasen Nezhad Nisi; Stephen Daly; Francien Dechesne

Ethics in AI Use for Tax Administration: Guidelines for the Future - Intertax View Ethics in AI Use for Tax Administration: Guidelines for the Future by - Intertax Ethics in AI Use for Tax Administration: Guidelines for the Future 53 11

This paper examines the ethical challenges in automating tax administration, focusing on the integration of Artificial Intelligence (AI) technologies. It critically reviews some existing frameworks, identifying their shortcomings in addressing the risks posed by the use of AI technologies by tax authorities. To mitigate these risks, the paper suggests guidelines for responsible AI adoption by tax authorities, emphasizing human centredness, fairness, transparency, oversight, and constraining the coercive power of the state.

Intertax