An article in the September 2026 issue of International Taxation looks at how artificial intelligence is being used in tax administration and where it runs into trouble. The authors survey deployment across taxpayer services, filing and collection, risk supervision and enforcement, as well as corporate tax and compliance work. They point to several gaps: no nationwide plan, deployment that stays narrow and shallow, uneven coverage between service and supervision, patchy data quality and lingering barriers between agencies, limited technical fit, a shortage of people who understand both tax and technology, thin governance rules and unclear returns on investment. They recommend starting from top-level design, expanding scenarios while cleaning up data, and building talent and rules alongside the technology.
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International Taxation journal examines scenarios, obstacles and pathways for AI-driven tax administration
An article in the September 2026 issue of International Taxation reviews how artificial intelligence is being applied across taxpayer services, filing and collection, risk supervision, tax enforcement and corporate tax compliance. It identifies eight persistent problems, including the absence of a unified action plan, narrow and shallow deployment, uneven coverage across scenarios, fragmented data of uneven quality, weak technical fit, a shortage of combined tax-and-tech talent, missing governance rules and unbalanced cost-benefit outcomes. The authors call for coordinated progress in top-level design, scenario expansion, data governance, technology adaptation, talent development and institutional rules.
2026-11-01