The importance of taxpayer rights in an AI-driven tax process

Liu Zhang

taxation, artificial intelligence, taxpayer rights, tax procedure, accountability

Artificial intelligence makes it possible to review current tax administration procedures to improve efficiency. At the same time, the protection of taxpayer rights cannot be ignored, meaning that special attention must be paid to ensuring that taxpayer rights are upheld when reforming tax administration procedures. The aim of this research is to examine the possible alternatives for introducing artificial intelligence in tax administration procedures from the perspective of taxpayer rights. At the same time, it is important to bear in mind that artificial intelligence cannot eliminate tax evasion or tax fraud, but it can reduce the regulatory and tax authority procedural loopholes that create opportunities for tax evasion or tax fraud. Furthermore, artificial intelligence cannot completely transform all tax administration procedures, as there are elements that require the use of human resources and human control (such as the advance tax ruling). Tax procedures supplemented by artificial intelligence tools can contribute to increasing transparency and trust in the tax system, as well as ensuring legal accountability. Based on the results of the research underlying this study, it is clear that the legislator's first task is to transform tax administration procedures based on artificial intelligence, considering the rights of taxpayers, followed by the involvement of the tax authority in order to develop the IT infrastructure in line with the amended legal environment. This could lead to the creation of a legal framework that maintains public trust and strikes a balance between innovation and the fundamental legal protection of taxpayers.

Volume 11 Issue 1, January-2026

Pages : a409-a412