مجلة افاق علوم الادارة والاقتصاد
Volume 9, Numéro 2, Pages 399-417
2025-12-28
New Frontiers Of Tax Control: Artificial Intelligence As A Driver Of Performance In The Fight Against Fraud
Authors : Djellaba Ali . Benamara Mansour .
Abstract
Artificial intelligence is reshaping the legal landscape, both within businesses and public administrations. In this context of change, tax law is facing a profound transformation of its control methods. The integration of AI for detecting atypical tax behavior promises increased efficiency, but it also raises the risk of algorithmic drift. This duality poses significant challenges regarding the governance of control tools, the rules of evidence in tax matters, and respect for taxpayers' fundamental rights. This study offers a comparative analysis of the opportunities offered by AI-enhanced taxation and its inherent limitations. This assessment will be conducted in light of the structuring principles and safeguards inherent in contemporary tax law.
Keywords
AI ; tax control ; tax fraud ; opportunities ; limitations
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