Risks and challenges for the taxpayer with the application of big data and artificial intelligence in tax administration
DOI:
https://doi.org/10.53641/junta.v9i1.169Keywords:
tax digitalization, property tax, tax collection, municipal fiscal systems, information technologies , digital transformationAbstract
Digital transformation has promoted the incorporation of Big Data and Artificial Intelligence technologies into tax administration processes, generating significant changes in tax auditing, fiscal control, and tax compliance. The objective of this study was to identify and analyze the main risks and challenges faced by taxpayers due to the application of these technologies. A narrative and integrative literature review was conducted using Scopus as the primary database. The search identified 32 scientific articles published between 2022 and 2026 in the fields of accounting, economics, and auditing. The findings indicate that these technologies strengthen fraud detection, tax risk management, and administrative efficiency; however, they also generate risks related to privacy, algorithmic transparency, bias, and technological dependence. Furthermore, they pose challenges associated with technological adaptation, digital competencies, and professional updating. It is concluded that their implementation requires balancing innovation, efficiency, and the protection of taxpayers’ rights.
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