ARTIFICIAL INTELLIGENCE IN TAX ADMINISTRATION

Approved

Relevance and Originality:

The Research Article is highly relevant as it explores the transformative impact of Artificial Intelligence (AI) on tax administration. AI's application in enhancing efficiency, accuracy, and taxpayer services is a significant and timely topic given the increasing complexity of tax systems and the need for modernization. The focus on diverse AI applications, including fraud detection, automated compliance, and predictive analytics, reflects an original approach to addressing critical challenges in tax administration, demonstrating a comprehensive understanding of how AI can revolutionize the sector.

Methodology:

The summary provides a broad overview of the AI applications in tax administration but lacks detailed information on the specific research methodology employed. To strengthen the methodology section, the paper should outline the data sources, research design, and analytical techniques used to evaluate the impact of AI technologies. Details on how empirical evidence was gathered and analyzed, such as through case studies, surveys, or data analysis, would provide a clearer picture of the research approach and its rigor.

Validity & Reliability:

The Research Article highlights the benefits of AI in various tax administration processes but does not address the validity and reliability of the findings. It is crucial to include information on how the effectiveness of AI applications was validated. This could involve discussing validation methods, such as pilot studies or real-world applications, and how reliability was ensured, such as through consistency checks or cross-validation with other data sources. Ensuring that the AI systems' performance is rigorously tested and verified would support the credibility of the conclusions.

Clarity and Structure:

The summary is well-structured and clearly communicates the key applications and benefits of AI in tax administration. It effectively outlines how AI technologies, like machine learning and natural language processing, enhance various aspects of tax management. However, providing examples of specific AI tools or systems used, as well as detailing any challenges faced and solutions implemented, would add further clarity. Ensuring that the text is accessible and well-organized for readers unfamiliar with the technical aspects of AI would also enhance its overall clarity.

Result Analysis:

While the summary indicates that AI enhances tax administration through various applications, it lacks detailed results from the study. To provide a thorough result analysis, the paper should include specific findings related to the performance of AI in tax fraud detection, compliance automation, predictive analytics, and personalized services. Data on improvements in operational efficiency, accuracy, and taxpayer satisfaction, as well as any identified limitations or areas for further research, would offer a more comprehensive analysis of the results and the impact of AI on tax administration.