The Use of Artificial Intelligence in Combating Tax Evasion: Challenges, Opportunities, and Ethical Implications from a Legal Perspective
The Use of Artificial Intelligence in Combating Tax Evasion: Challenges, Opportunities, and Ethical Implications from a Legal Perspective

Author(s): Mihai Ștefănoaia
Subject(s): Law, Constitution, Jurisprudence, Criminal Law, Law on Economics
Published by: ADJURIS – International Academic Publisher
Keywords: artificial intelligence; tax evasion; legal implications; ethical challenges; regulatory frameworks;
Summary/Abstract: Tax evasion is a persistent challenge for governments worldwide, leading to significant revenue losses and undermining public trust in fiscal systems. The integrationof artificial intelligence (AI) into tax compliance and enforcement mechanisms presents a transformative opportunity to enhance detection and prevention capabilities. AI-driven tools, such as machine learning algorithms and predictive analytics, can identify fraudulent patterns, automate audits, and improve regulatory oversight. However, the adoption of AI in taxation also raises significant legal and ethical concerns, including data privacy, algorithmic bias, and due process rights. From a legal standpoint, ensuring transparency and accountability in AI-based tax enforcement is crucial to maintaining fairness and preventing potential abuses. This paper explores the challenges, opportunities, and ethical dilemmas associated with AI-driven tax enforcement, analyzing regulatory frameworks and proposing legal safeguards for responsible AI implementation.

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