LITERATURE REVIEW: ETHICAL CONSIDERATIONS FOR AI (ARTIFICIAL INTELLIGENCE) BASED STATE TAX MANAGEMENT AND FUTURE PROSPECTS

Abstract

This article aims to discuss two sides of the use of Artificial Intelligence (AI) technology in managing state taxation. The use of AI in state tax management has begun to be implemented by several countries because it is considered helpful in tax administration. However, there are several negative impacts of using AI which raises doubts about its use in managing state taxation. The research method used is literature study or literature study by searching for reference data via the Google Scholar search engine. After obtaining reference data in the form of the use of AI in the field of state tax management, the author will group the impacts caused by AI into positive and negative impacts. It is known from the results of the literature review that the use of AI in state tax management has a positive impact in the form of helping tax classification and preventing fraud. The ethical considerations for using AI in state taxation are data privacy issues, the emergence of new unemployment, technical implementation, and additional skilled workers. AI technology is predicted to be widely used in the future because it can speed up the completion of government tasks, including in the field of state taxation.