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ALTax administration and AI at the UN 32nd Session of the Committee of Experts on International Cooperation in Tax Matters
Key Points – AI in Tax Administration Intervention
Overall framing: Strong support for a practical, modular, and context-sensitive work plan
Recognizes diverse institutional and economic realities across countries
1. Economic efficiency & fiscal impact: AI adoption should be assessed based on cost vs. measurable benefits
Key metrics: compliance gains, revenue mobilization, administrative efficiency
Must account for full lifecycle costs (infrastructure, training, maintenance)
2. Sequencing & digital readiness: Emphasize phased implementation based on capacity
Foundational investments (data quality, interoperability, infrastructure) often yield higher returns first
Avoid one-size-fits-all approach
3. Governance & private sector engagement: Balance in-house vs. outsourcing decisions
Consider long-term risks: vendor dependence, transparency, fiscal sustainability
Promote neutral decision-making frameworks (life cycle cost, data governance, institutional capacity)
4. Use cases & risk differentiation: AI is most effective in routine, high-volume tasks (risk scoring, anomaly detection, services)
High-impact decisions require:
Human oversight
Clear safeguards
Procedural accountability
5. Overall takeaway: AI should be efficient, scalable, and trusted
Must remain neutral and inclusive of Global North, Global South, and private sector perspectives
#unitednations #civicengagement
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