This article examines how artificial intelligence can improve management in tax authorities under conditions of digital transformation. Recent international evidence shows that tax administrations are moving beyond basic e-services toward data-driven compliance management, digital identities, advanced analytics, and AI-supported taxpayer services. OECD materials report that 29 of 38 OECD members in the 2024 Inventory of Tax Technology Initiatives reported using AI in tax administration, with the main areas of application being the detection of tax evasion and fraud, decision-making assistance, and the improvement of tax services.

 IMF and World Bank publications likewise present AI as a strategic instrument for tax and revenue administrations, while emphasizing that its effectiveness depends on governance, skills, legality, and institutional readiness. On that basis, the article argues that AI can strengthen management mechanisms in tax authorities most effectively when it is integrated into a broader digital-transformation architecture built on interoperable data, accountable decision-making, taxpayer-rights protection, and continuous monitoring.

artificial intelligence, tax administration, tax authorities, digital transformation, public management, compliance risk management, taxpayer services, public governance, digital government.

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