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Artificial Intelligence in Tax Administration: Legal Limits and Regulatory Risks

Volodymyr Bezditnyi, Andriy Matyash (Author) ¹

Published: 2026-02-28

• Abstract

  The accelerating deployment of artificial intelligence and machine learning systems in tax administration is reshaping the relationship between fiscal authorities and taxpayers in a manner that existing legal frameworks are ill-equipped to address. Automated risk scoring platforms, predictive audit selection tools, and large-scale data-matchi... More >

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