ARTIFICIAL INTELLIGENCE AND ITS EFFECT ON TAX COMPLIANCE AND ADMINISTRATION (A CASE STUDY OF EVANS BROTHERS PUBLISHER LIMITED AND NELSON PUBLISHER LIMITED)
Abstract
This study explores the impact of Artificial Intelligence(AI) on tax compliance and administration, with a focus on how emerging technologies are reshaping the efficiency,accuracy, and transparency of tax systems. As governments worldwide strive to improve revenue collection and reduce tax evasion, AI has emerged as a transformative tool in modernizing tax processes. The research examines the extent to which AI enhances compliance monitoring, automates tax audits, improves taxpayer services, and identifies fraudulent activities through predictive analytics. The findings indicate that AI significantly improves administrative efficiency by reducing manual errors, streamlining data processingand enhancing decision making.
The study also highlights challenges such as ethical concerns, data privacy risks, high implementation costs, and limited digital literacy among staff. This research contributes to the growing discourse on digital governance and offerspractical insights for tax authorities seeking leverage AI for more transparent and effective tax administration.
Keywords : artificial intelligence, tax administration, tax evasion, tax compliance, tax audit, taxation, revenue.
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