The effectiveness of artificial intelligence in combating tax evasion in Iraq

الملخص

Tax evasion is a negative behavior that conflicts with social justice and the principle of solidarity among individuals in bearing the tax burden. This deprives the public treasury of a significant portion of the revenues it relies on to finance public spending and implement the government’s financial plan in various areas that achieve the public interest. With the advent of the technological revolution, artificial intelligence has emerged as one of the modern technologies serving humanity in various fields, including tax collection. This technology plays an effective oversight role in monitoring and identifying suspicious activities undertaken by some taxpayers to evade and avoid paying their due taxes. This modern technology operates with intelligence, speed, and accuracy that exceeds the efforts expended by humans in the same field. It also reduces or eliminates errors in tax estimation and collection through automation and accurate data analysis. It also provides recommendations and solutions that alert management to thwart attempts at tax manipulation before they occur, enabling it to exercise effective proactive oversight in detecting suspicious cases and reducing tax evasion. However, despite the important role of this technology, it faces a number of challenges that hinder its implementation in Iraq. Among these challenges is the lack of tax legislation regulating the mechanism for activating this technology and its implementation in the field of tax collection. At the end of the research, we reached a conclusion that included a number of conclusions and recommendations