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

_Technical Notes and Manuals, August 8, 2025_

## Source details

**Canonical URL:** [Generative Artificial Intelligence for Compliance Risk Analysis: Applications in Tax and Customs Administration](https://www.imf.org/en/publications/tnm/issues/2025/08/09/generative-artificial-intelligence-for-compliance-risk-analysis-applications-in-tax-and-567429)

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## Bibliographic details
- 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

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### Overview
- 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.

### Generalized Use Cases (high-level)
- 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.

### Worked Examples and Proofs of Concept
- 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.

### Implementation Guidance for Administrations
- 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.

### Forward-looking Statements
- 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.

### Scope and Target Topics
- 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_

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_Source: https://www.imf.org/en/publications/tnm/issues/2025/08/09/generative-artificial-intelligence-for-compliance-risk-analysis-applications-in-tax-and-567429_