Towards a Principled Framework for Artificial Intelligence in Tax Evasion Enforcement

Abstract:

Modern State economies face mounting fiscal instability, with tax evasion emerging as a critical destabilizing force. Persistent non-compliance stems largely from reliance on enforcement mechanisms conceived for fun¬damentally different socioeconomic landscapes, rendering them ill-suited to contemporary fiscal architectures. Artificial intelligence offers a transformative intervention: integrating AI into tax administration procedures could address these structural deficiencies by enhancing both the speed and precision of compliance oversight. However, this technological transition demands careful normative scaffolding. Without a robust and comprehensive legal framework governing AI deployment, implementation risks undermine the very fundamental rights these systems purport to protect. Therefore, any serious adoption strategy must prioritize establishing clear regulatory guardrails that balance innovation’s efficiency benefits against constitutional safeguards, ensuring that modernization strengthens rather than compromises the fundamental principles governing State-taxpayer relationships.