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TECHNICAL NOTES AND MANUALS




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UNDERSTANDING ARTIFICIAL INTELLIGENCE IN TAX AND CUSTOMS ADMINISTRATION

By Joshua Aslett, Stuart Hamilton, Ignacio Gonzalez, David Hadwick, Michael A
Hardy

November 21, 2024

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation
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Format: Chicago

Joshua Aslett, Stuart Hamilton, Ignacio Gonzalez, David Hadwick, and Michael A
Hardy. "Understanding Artificial Intelligence in Tax and Customs
Administration", Technical Notes and Manuals 2024, 006 (2024), accessed November
21, 2024, https://doi.org/10.5089/9798400290435.005


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Disclaimer: This Technical Guidance Note should not be reported as representing
the views of the IMF. The views expressed in this Note are those of the
author(s) and do not necessarily represent the views of the IMF, its Executive
Board, or IMF management.


SUMMARY

This technical note provides an overview of current thinking on artificial
intelligence (AI) in tax and customs administration. Written primarily for
senior officials, the intent of the note is to provide an awareness of AI that
can help inform decision making and planning. The note opens with an exploration
of historic and ongoing AI developments. It then provides an overview of legal
and ethical concerns, AI use cases, guidance on how to promote AI's responsible
use, and logic for introducing AI use cases into an operational setting. The
note closes by presenting a selection of questions being debated by experts. In
its annexes, the note includes (1) an example of an AI policy; (2) references to
help develop AI strategy; and (3) methodology to risk assess AI use cases.

Subject: Artificial intelligence, Customs administration core functions, Machine
learning, Revenue administration, Tax administration core functions, Technology

Keywords: AI regulation, Artificial intelligence, Artificial intelligence,
Customs administration, Customs administration core functions, Generative
artificial intelligence, Machine learning, Strategy and planning, Tax
administration, Tax administration core functions


PUBLICATION DETAILS

 * Pages:
   
   40

 * Volume:
   
   2024

 * DOI:
   
   https://doi.org/10.5089/9798400290435.005

 * Issue:
   
   006

 * Series:
   
   Technical Notes and Manuals No. 2024/006

 * Stock No:
   
   TNMEA2024006

 * ISBN:
   
   9798400290435

 * ISSN:
   
   2075-8669


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