Written just as generative AI took off, the article argues it will be a technology shift for taxation comparable to the internet, and can give real support to improving tax compliance. Most research at the time stopped at listing use cases, which the authors consider insufficient; they push for going deeper, learning patterns from vast amounts of tax-related data and using them to help taxpayers make fewer mistakes. To make it work, they propose a tax-industry large model in three layers: a foundation model system, a big-data model system and an application-scenario system. With those three in place, generative AI has a logical footing in taxation.
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Using Generative AI Such as ChatGPT to Improve Tax Compliance: Some Reflections
An article in the June 2023 issue of Taxation Research argued that generative AI would become a major IT revolution after the internet and could support higher levels of tax compliance. It noted that research at the time largely stayed at the level of specific use cases and lacked a systematic path. The authors urged deeper application of generative AI in taxation, learning from massive volumes of tax-related data and distilling patterns to help taxpayers comply. They proposed building a tax-industry large model composed of three dimensions: a foundation model system, a big-data model system and an application-scenario system, providing the logical basis for generative AI use in taxation.
2026-11-04