Inteligencia artificial y recaudación de impuestos: una alternativa de mejora en gobiernos locales
Abstract
La aplicación de inteligencia artificial (IA) en la recaudación tributaria local se presenta como una solución innovadora para combatir la evasión fiscal, optimizar procesos administrativos y aumentar la eficiencia en gobiernos municipales. El objetivo de este artículo es evaluar críticamente el material disponible existente. Mediante una revisión sistemática, la metodología es cuantitativa, recopila un gran número de artículos científicos que abordan el contexto de la IA en la recaudación de impuestos en gobiernos locales. Se revisaron las siguientes bases de datos: Scielo, EBSCO, Wos, Google Scholar y Scopus. Mediante el sistema PRISMA, se emplearon términos clave asociados con la IA y la recaudación de impuestos como criterios de inclusión para recuperar 15 artículos clasificados de los últimos cinco años. La IA es un habilitador clave para transformar la recaudación tributaria local, pero su éxito depende de estrategias integrales que combinen tecnología, ajustes normativos y cooperación interinstitucional.
The application of artificial intelligence (AI) in local tax collection is presented as an innovative solution to combat tax evasion, optimize administrative processes, and increase efficiency in municipal governments. The objective of this article is to critically evaluate the existing available material. Through a systematic review, using a quantitative methodology, it compiles a large number of scientific articles that address the context of AI in tax collection in local governments. The following databases were reviewed: Scielo, EBSCO, Wos, Google Scholar, and Scopus. Using the PRISMA system, key terms associated with AI and tax collection were used as inclusion criteria to retrieve 15 classified articles from the last five years.AI is a key enabler for transforming local tax collection, but its success depends on comprehensive strategies that combine technology, regulatory adjustments, and inter-institutional cooperation.
The application of artificial intelligence (AI) in local tax collection is presented as an innovative solution to combat tax evasion, optimize administrative processes, and increase efficiency in municipal governments. The objective of this article is to critically evaluate the existing available material. Through a systematic review, using a quantitative methodology, it compiles a large number of scientific articles that address the context of AI in tax collection in local governments. The following databases were reviewed: Scielo, EBSCO, Wos, Google Scholar, and Scopus. Using the PRISMA system, key terms associated with AI and tax collection were used as inclusion criteria to retrieve 15 classified articles from the last five years.AI is a key enabler for transforming local tax collection, but its success depends on comprehensive strategies that combine technology, regulatory adjustments, and inter-institutional cooperation.
Description
Vol. 5, No. 11