The tax compliance revolution in Latin America

The role of artificial intelligence

Abstract

This article explores how Artificial Intelligence (AI), particularly generative AI, is transforming
tax compliance in Latin America. Faced with a complex and constantly evolving regulatory
environment, organizations are challenged to modernize their tax processes. The paper  examines AI applications in automation, predictive analytics, risk monitoring, and strategic decisionmaking, while also highlighting key criteria for selecting technological solutions that align with the fiscal, operational, and regulatory needs of companies in the region. Finally, it addresses the evolving role of tax professionals as strategic contributors empowered by technology.