The impact of artificial intelligence (AI) on tax verification and auditing processes

Abstract

This article explores the impact of Artificial Intelligence (AI) on tax verification and auditing processes, emphasizing its applications in fraud detection, audit automation, and taxpayer assistance. It highlights the potential benefits in terms of efficiency, cost reduction, and improved taxpayer experience, while also addressing critical risks such as data privacy concerns, algorithmic opacity, and biases in automated systems. Furthermore, it stresses the importance of maintaining the legal distinction between verification and auditing, ensuring
continuous human oversight. The study concludes that AI will not replace tax inspectors but will transform their role toward more strategic functions, demanding robust regulatory, ethical, and technological frameworks to safeguard transparency, equity, and legitimacy in tax administration.