The opportunities and risks of artificial intelligence-driven taxation from an international perspective

The use of artificial intelligence technologies in tax administration is becoming increasingly widespread worldwide to increase efficiency and detect fraud. Tools such as chatbots, risk ratings and predictive analytics optimise workflows, but their wider use in administrative decision-making raises legal and structural challenges. There is a critical difference between decision-supporting and autonomous artificial intelligence. Over-reliance on automated systems risks eroding legal expertise and obscuring decision-making, making it difficult for taxpayers to seek redress. Taxpayer profiling carries the risk of discriminatory treatment, so rigorous testing and minimisation of bias are necessary. In terms of methodological foundations, the study used dogmatic and transdisciplinary analysis to examine the opportunities and risks from an international perspective. The advantages of artificial intelligence include the real-time analysis of large amounts of data, which helps to filter out tax avoidance schemes and reduce the administrative burden on taxpayers (e.g. pre-filled tax returns). At the same time, the "black box" phenomenon violates the principle of transparency. The US and the OECD aim to improve efficiency and develop taxpayer services using artificial intelligence tools. The EU takes a risk-based approach, imposing strict requirements on high-risk artificial intelligence systems and emphasising the need for human oversight and legal remedies. Australian examples (Robodebt, Pintarich cases) highlight the legal and human rights risks of faulty algorithms, underlining the need for accountability. Success lies in striking a balance: while exploiting technological efficiency, it is necessary to guarantee human oversight, the accountability of algorithms and the protection of taxpayers' fundamental rights. Artificial intelligence should support fair law enforcement, not replace it.