{
  "title": "Understanding Artificial Intelligence in Tax and Customs Administration",
  "publication": "Technical Notes and Manuals, November 21, 2024",
  "sourceUrl": "https://www.imf.org/en/publications/tnm/issues/2024/11/21/understanding-artificial-intelligence-in-tax-and-customs-administration-555097",
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  "summary": "This technical note provides an overview of current thinking on artificial intelligence (AI) in tax and customs administration. Written primarily for senior officials, the intent of the note is to provide an awareness of AI that can help inform decision making and planning.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Purpose: Provide an awareness of artificial intelligence (AI) to help inform decision making and planning for senior officials in tax and customs administration.\n- Scope: \n  - Exploration of historic and ongoing AI developments.\n  - Overview of legal and ethical concerns.\n  - Presentation of AI use cases relevant to tax and customs administration.\n  - Guidance on promoting AI's responsible use.\n  - Logic for introducing AI use cases into an operational setting.\n  - Selection of questions currently debated by experts."
    },
    {
      "heading": "Key findings and analytical themes",
      "content": "- Historic and ongoing AI developments:\n  - The note opens with an exploration of historic and ongoing AI developments to situate current capabilities and risks.\n- Legal and ethical concerns:\n  - The note provides an overview of legal and ethical concerns associated with AI use in tax and customs administration.\n- AI use cases and operationalization:\n  - The note catalogs AI use cases and sets out logic for introducing AI use cases into an operational setting.\n- Responsible AI guidance:\n  - The note provides guidance on how to promote AI's responsible use within revenue and customs administrations.\n- Expert debate:\n  - The note closes by presenting a selection of questions being debated by experts, to inform policy deliberation."
    },
    {
      "heading": "Practical guidance and policy instruments included",
      "content": "- Guidance for senior officials on decision making and planning around AI.\n- Logic and steps for introducing AI use cases operationally in tax and customs settings.\n- Guidance aimed at promoting responsible use of AI in revenue administration contexts."
    },
    {
      "heading": "Annexes and supporting materials",
      "content": "- Annex (1): An example of an AI policy.\n- Annex (2): References to help develop AI strategy.\n- Annex (3): Methodology to risk assess AI use cases."
    },
    {
      "heading": "Intended audience",
      "content": "- Written primarily for senior officials in tax administration and customs administration, with relevance for strategy and planning, legal and ethical teams, and training and development in revenue administration."
    },
    {
      "heading": "Subjects and keywords",
      "content": "- Subject: Customs administration core functions, Revenue administration, Tax administration core functions, Technology, Training and development in revenue administration\n- Keywords: AI Policy, AI regulation, AI strategy, artificial intelligence, customs administration, Customs administration core functions, Europe, generative artificial intelligence, Global, risk assessment, strategy and planning, tax administration, Tax administration core functions, Training and development in revenue administration, understanding AI, use case"
    },
    {
      "heading": "Disclaimer",
      "content": "- \"This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.\"\n\nUnderstanding Artificial Intelligence in Tax and Customs Administration, Technical Notes and Manuals No. 2024/006.\n\n---\n\n Content in this bundle\n\n- Understanding Artificial Intelligence in Tax and Customs Administration; November 2024; TNM 2024/06\n  - Understanding Artificial Intelligence in Tax and Customs Administration; November 2024; TNM 2024/06 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Understanding Artificial Intelligence in Tax and Customs Administration; November 2024; TNM 2024/06 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2024/11/21/understanding-artificial-intelligence-in-tax-and-customs-administration-555097"
    }
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    "Authors: Joshua Aslett, Stuart Hamilton, Ignacio Gonzalez, David Hadwick, Michael A Hardy",
    "Published: November 21, 2024",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9798400290435.005",
    "Purpose: Provide an awareness of artificial intelligence (AI) to help inform decision making and planning for senior officials in tax and customs administration.",
    "Scope:",
    "Historic and ongoing AI developments:",
    "Legal and ethical concerns:",
    "AI use cases and operationalization:",
    "Responsible AI guidance:",
    "Expert debate:",
    "Guidance for senior officials on decision making and planning around AI.",
    "Logic and steps for introducing AI use cases operationally in tax and customs settings.",
    "Guidance aimed at promoting responsible use of AI in revenue administration contexts.",
    "Annex (1): An example of an AI policy.",
    "Annex (2): References to help develop AI strategy.",
    "Annex (3): Methodology to risk assess AI use cases.",
    "Written primarily for senior officials in tax administration and customs administration, with relevance for strategy and planning, legal and ethical teams, and training and development in revenue administration.",
    "Subject: Customs administration core functions, Revenue administration, Tax administration core functions, Technology, Training and development in revenue administration",
    "Keywords: AI Policy, AI regulation, AI strategy, artificial intelligence, customs administration, Customs administration core functions, Europe, generative artificial intelligence, Global, risk assessment, strategy and planning, tax administration, Tax administration core functions, Training and development in revenue administration, understanding AI, use case",
    "\"This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.\"",
    "**Understanding Artificial Intelligence in Tax and Customs Administration; November 2024; TNM 2024/06**"
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