Challenges and barriers in the implementation of artificial intelligence in tax management: a literature review
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https://orcid.org/0000-0002-8222-8871
Abstract
Artificial Intelligence (AI) in tax administration has prompted reflection on the need for digital transformation in tax systems, given its influence on processes such as tax collection and compliance monitoring, while also ensuring transparency and streamlining processes. The objective of this research was to analyze the technical, regulatory, institutional, and ethical limitations that influence decision-making regarding the use of AI in tax processes. A qualitative, documentary-style study was conducted, analyzing 60 research projects between 2019 and 2025, using the process established in the PRISMA statement. The results show that AI is being considered a relevant alternative in tax administration processes, although limitations persist in establishing regulatory frameworks consistent with tax transparency, developing human capital, and implementing digital governance strategies that guarantee the responsible and sustainable adoption of AI
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