A Comparative Analysis of Artificial Intelligence Application in Tax Administration in EU Member States
In the context of global digital transformation,the application of artificial intelligence in various fields has made great progress.This paper sorts out the application of artificial intelligence in tax collection and management in EU member states,and finds that it has the characteristics of early application start,aggregated tax risk management,accelerated development of tax services,complete application chain,and equal emphasis on application and supervision.In view of the current situation of the application of artificial intelligence in China's tax collection and administration,the paper puts forward some suggestions,including strengthening top-level design,formulating application rules,improving technology application mechanism,and enhancing cooperation and exchange.
Artificial intelligenceTax collection and administrationRisk management