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Wen, C.X., Liu, J.Y., Yu, J.Y. and Wang, P., et al. (2015) Speeding up the Reform of Tax Collection and Management System—Review of the Reform Plan of Deepening the National Tax and Local Tax Collection and Management System. China Tax, No. 12, 15-16.

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• TITLE: Discussion on the Development of Artificial Intelligence in Taxation

  AUTHORS: Zhuowen Huang

  KEYWORDS: Artificial Intelligence (AI), Taxation, Supervision

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.8 No.8, August 28, 2018

  ABSTRACT: With the development of AI technology, a new forecasting and statistical model for tax auditing has been created. In recent years, thanks to breakthroughs in AI research, tax professionals have gained new analytical and statistical tools, providing convenience and improving efficiency. These tools have formed the basis for systematic frameworks that avoid the disorder and complexity of data processing and analysis in Excel spreadsheets. Additionally, AI provides simulated tax risks, which can help more complex human judgments to be made. AI can also aid detection of fraud, contributing to its supervision and monitoring by government. The development of AI continues, and its deployment has certain limits and risks that must be recognized.