Discover how Artificial Intelligence (AI) is transforming tax practices through machine learning and deep learning, improving tax collection, reducing administrative processing time, and combating tax fraud.
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[...] The Impact of Artificial Intelligence on Taxation Definition and AI in Taxation 1. Definition of Artificial Intelligence Artificial Intelligence is a catch-all expression, popularized in recent years by the media, which leads us to define this concept more precisely. The Montreal Institute for Learning Algorithms (MILA) defines AI as "the set of theories and techniques developing complex computer programs capable of simulating certain human-like traits of intelligence". According to the definition of the European Parliament (20231), AI refers to the ability of a machine to imitate human behaviors, such as reasoning, planning, and creativity. [...]
[...] Tax collection is improved, administrative tax processing time is reduced, to the benefit of tax administrations and tax consulting firms, making targeting and combating tax fraud more effective. AI enables automatic execution and data processing, without requiring human intervention. AI facilitates the fiscal optimization process by conducting an in-depth analysis of data, creating opportunities for tax savings and improved fiscal efficiency. In addition, it introduces predictive analysis in the field of taxation, using algorithms on vast data to anticipate and accurately identify fraudulent behaviors. Fiscal anomalies are thus detected and fraud trends are also predicted, making tax checks more targeted and effective. [...]
[...] The two pillars of AI are machine learning ( [...]
[...] However, tax lawyers are not destined to disappear. This software indeed requires a large amount of data to be effective. However, a large number of data cannot be used freely due to regulations on data protection and respect for privacy. However, these data can be collected by the tax administration on social networks in the event of an investigation into tax fraud. The actors of the Big Four Deloitte, KPMG and PwC), leaders in audit and consulting, may be threatened by the development of tax software based on AI. [...]
[...] Tax specialists benefit from this software with a time gain in terms of research and tax analysis, as well as efficiency, since the reliability of Blue J is 90%. According to Slama (20227), this software offers four advantages for tax firms: a quantification of the risks for the client; an identification of the best strategies in terms of tax and commercial planning the discovery of grey areas: the identification of the most effective litigation strategies. Blue J proves to be an efficient and reliable software that improves tax research. [...]
