Artificial intelligence (AI) is redefining tax policy and administration offering new tools, while requiring legislation and governance that responsibly manage its risks and constrain the power AI puts in the hands of government authorities. The impact of AI in taxation extends to substantive and procedural tax issues as well as the limits imposed on the tax administrations use of AI by constitutional principles and fundamental and taxpayers rights. While AI is already being deployed for tax purposes in many jurisdictions, specific legislation and comprehensive governance frameworks are often lacking. As a result, the manner in which these new challenges are addressed varies widely from country to country and may affect both tax administrations and taxpayers in significantly different ways. The aim of this book is to provide tax authorities, policymakers, courts, taxpayers and tax practitioners with an overview of the impact of AI on taxation across different jurisdictions....
