Chen Jie's comparative study in the April 2024 issue of International Taxation walks through how EU member states use AI in tax administration. Several common threads emerge: early adoption, a focus on tax risk management, faster progress in taxpayer services, a fairly complete application chain, and attention to supervision alongside deployment. Comparing this with China's situation, the paper makes four recommendations: strengthen top-level design, define application rules clearly, improve the mechanism for putting technology into practice, and keep up international cooperation and exchange.
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A comparative analysis of AI use in tax administration across EU member states
A comparative study by Chen Jie in the April 2024 issue of International Taxation reviews how EU member states apply artificial intelligence in tax administration. It identifies five characteristics: early adoption, a focus on tax risk management, fast-growing taxpayer services, a relatively complete application chain, and attention to both deployment and supervision. Against China's current use of AI in tax administration, the paper offers four recommendations: strengthen top-level design, set application rules, improve the technical implementation mechanism, and expand international cooperation and exchange.
2026-11-05