Generative Artificial Intelligence for Compliance Risk Analysis: Applications in Tax and Customs Administration

Technical Notes and Manuals, August 8, 2025

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Canonical URL: Generative Artificial Intelligence for Compliance Risk Analysis: Applications in Tax and Customs Administration

Authors: Joshua Aslett, Thomas Cantens, François Chastel, Emmanuel A Crown, Stuart Hamilton
Published: August 8, 2025
Series: Technical Notes and Manuals
DOI: https://doi.org/10.5089/9798229012430.005

Provides an introduction to generative artificial intelligence (GenAI) and its potential to support compliance risk analysis in tax and customs administration.
Written primarily for a technical audience and aims to raise awareness by explaining and demonstrating GenAI capabilities.
Structure of the note:
- Brief conceptual overview of GenAI technology.
- Description of four generalized use cases where GenAI can augment the work of risk analysts.
- A selection of worked examples presented as experimental proofs of concept.
- Basic guidelines for administrations considering operational implementation.
- Concluding forward-looking statements on likely developments.

Four generalized use cases described where GenAI augments risk analysts’ work (use cases are presented in the note; the landing page summarizes their presence and role).
Emphasis on augmenting (not replacing) analysts by supporting tasks such as interpretation, synthesis, and scenario generation.

A selection of worked examples is presented as experimental proofs of concept to demonstrate GenAI’s potential in practical settings.
Examples are intended to illustrate capabilities and to inform policymakers and technical implementers about realistic applications and limitations.

The note provides basic guidelines aimed at administrations considering implementing GenAI in an operational setting.
Guidance focuses on enabling adoption while addressing practical considerations relevant to tax and customs compliance risk analysis.

The note concludes with forward-looking statements on likely developments in GenAI relevant to compliance risk analysis, signaling expected evolution of capabilities and use in administrations.

Subjects covered include: Artificial intelligence; Compliance risk management; Customs administration core functions; Machine learning; Revenue administration; Tax administration core functions; Taxes; Technology; Trade facilitation; Training and development in revenue administration.
Keywords highlighted: advanced analytics; AI risk assessment methodology; artificial intelligence; ASYCUDA; compliance risk analysis; customs administration; Customs administration core functions; GenAI support compliance; generative artificial intelligence; information technology; tax administration; Tax administration core functions; Training and development in revenue administration; understanding artificial intelligence; use case.

Authors: Joshua Aslett, Thomas Cantens, François Chastel, Emmanuel A Crown, Stuart Hamilton — August 8, 2025