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AI governance and taxpayers’ rights in a digital age
Owens,Jeffrey Stern,Richard Nyamongo,Rhodah Mosquera,Irma Nisi,Tofigh Hasen Nezhad Hadwick,David van Hout,Diana
Owens,Jeffrey
Stern,Richard
Nyamongo,Rhodah
Mosquera,Irma
Nisi,Tofigh Hasen Nezhad
Hadwick,David
van Hout,Diana
Abstract
This article addresses the challenges faced by tax administrations, organizations, and policymakers arising from the use of Artificial Intelligence (AI). Several organizations such as the OECD, International Monetary Fund (IMF), Asian Development Bank (ADB), and the European Union (EU) have defined AI, however, finding a single definition is difficult. Therefore, it or its usage will be defined in accordance with the work of the organizations and taking into account the different sectors and stakeholders to which it will apply. Despite the lack of a single definition, using AI affords opportunities for tax administrations to improve compliance and communication with taxpayers. For instance, its multifaceted use in tax administration includes better taxpayer services, profiling, assessing risk of fraud, and other functions. However, there are challenges related to the ethical and legal dimensions associated with the utilization of AI. Considering the above, the main issue explored in this article is how taxpayers’ rights are influenced by the integration of AI in tax administrations. To address this question, this article is structured as follows. The first section provides an overview of the topic of AI and taxation outlining AI definitions, its unique characteristics, and its governance in taxation. Through exploring the existing literature on this topic, the authors aim to identify framework conditions that will enable the broad principles that govern AI while securing that tax authorities operate within defined boundaries, avoid overreach, and simultaneously safeguard the individual rights of taxpayers. Balance between leveraging AI for efficiency gains and preserving the principles of legality and individual rights remains central to this inquiry. The next part of the article demonstrates the relationship between AI in tax administrations and taxpayers’ rights, contextualizing the latter, highlighting their relevance and the effectiveness of the existing instruments in the protection of taxpayers’ rights in the era of AI. The article concludes with a proposal for a new framework for protecting taxpayers’ rights in the digital age.
Description
Date
2025-11
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Publisher
Research Projects
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Keywords
Artificial Intelligence, Digital Tax Governance, Taxpayer’s Rights, Ethical, Tax Administration, SDG 17 - Partnerships for the Goals
Citation
Owens, J, Stern, R, Nyamongo, R, Mosquera, I, Nisi, T H N, Hadwick, D & van Hout, D 2025, 'AI governance and taxpayers’ rights in a digital age', Intertax, vol. 53, no. 11, pp. 1-26.