Artificial Intelligence on the Efficiency, Transparency, and Equity of Tax Administration; [Inteligência Artificial na Eficiência, Transparência e Equidade da Administração Tributária]

del Carmen Villasmil Molero M.; Ruiz J.A.M.; Corona J.C.H.; García J.J.L. · Revista Lasallista de Investigacion (2025) · DOI: 10.22507/rli.v22n2a3896

Resumen

Introduction. This research analyzes the impact of generative artificial intelligence (AI) on tax administration between 2021 and 2025, focusing on how this technology has transformed operational efficiency, institutional transparency, and equity in the relationship between taxpayers and tax authorities. In a context of accelerated digital transformation, the study examines the scope and limitations of tax automation from technical, regulatory, and social perspectives. Objective. To identify the advances, challenges, and implications resulting from the implementation of intelligent systems in tax management, with special attention to management auditing, assisted decisionmaking, and organizational sustainability. Materials and Methods. The methodology is based on a qualitative documentary review, involving the analysis of scientific articles, technical reports, and case studies published between 2020 and 2024. A hermeneutic approach was used to interpret the implications of AI from an interdisciplinary perspective. Results. Among the results, improvements are highlighted in fraud detection, the reduction of human errors, the optimization of tax analysis, and the redefinition of professional roles. At the same time, ethical challenges are identified related to algorithmic transparency, personal data protection, fairness in automated decision-making, and the institutional digital divide. Conclusions. Artificial intelligence has generated structural transformations in the tax domain, enhancing operational and analytical capacities. Its effective use, however, requires adaptive legal frameworks, ongoing training, and technological governance aligned with principles of fiscal justice and public oversight. © (2025), (Corporacion Universitaria Lasallista). All right reserved.

Instituciones: Universidad Nacional del Centro del Perú