The role of artificial intelligence through new tools in Tax audits: OECD guidelines and cooperation between countries
With the term Tax Administration, we refer to the digital transformation of the Tax Administration, according to which the tax procedures become more seamless, fully automated, without the intervention of a human factor, with the use of digital systems, which will be interconnected and be supported the continuous, secure, and real-time transmission of useful information from taxpayers (individuals and businesses) to the Tax Administration.
