A paper in the 2026 second issue of International Taxation sorts AI use in tax administration into perception, cognition and action layers. The authors argue the technology clearly narrows the information gap between tax authorities and taxpayers and makes procedures fairer, but algorithm opacity and unclear accountability remain real problems. Their baseline: tax officials still make the calls, AI only assists, and oversight must cover admission, monitoring and remedy. They offer three paths: smoother consultation through perceptual AI, decision support through cognitive AI, and reworked processes through action-oriented AI.
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Theoretical Basis and Practical Path for AI-Empowered Tax Administration
A paper in the 2026 second issue of International Taxation reviews perception, cognition and action AI across tax consulting, risk screening and process reengineering. It finds AI eases information asymmetry and supports procedural fairness, yet creates algorithm black-box and accountability gaps. The authors keep tax officials in the lead with AI as an assistant, propose full-lifecycle supervision from entry to remedy, and map implementation paths in interaction, decision support and process redesign.
2026-11-03