The Tunisian government has announced plans to leverage artificial intelligence (AI) and data analysis to enhance tax control and combat tax evasion in its 2027 budget. This move is part of a broader modernization effort aimed at improving the efficiency of tax collection and expanding the tax base. The Ministry of Finance has emphasized the importance of exploiting data, managing risks, and integrating AI while ensuring cybersecurity, confidentiality, and data protection.
The use of AI in tax control is expected to enable the authorities to better target high-risk taxpayers and identify potential cases of tax evasion. The government has highlighted the need for a more effective and efficient tax administration system, which can be achieved through the use of AI and data analysis. However, the specifics of how the AI system will be implemented and what data will be used remain unclear.
The Tunisian administration already has several interconnected systems, including the National Register of Enterprises (RNE), which provides for electronic exchanges with the tax administration, customs, the CNSS, the Central Bank, and other public bodies. Potential sources of data for the AI system include tax declarations, customs operations, RNE information, social data, and electronic invoicing.
Despite the plans to increase the use of AI in tax control, the government has not announced the deployment of an "automatic tax controller." Instead, the focus will be on using AI and data analysis to support tax officials in their work. The authorities have emphasized the need for transparency and human oversight in the use of AI to ensure that taxpayers are treated fairly.
One of the key challenges in implementing AI in tax control is ensuring that taxpayers are aware of the criteria used to select them for audit and that they have access to the data used in the process. The government will need to establish clear guidelines and procedures for the use of AI in tax control and ensure that taxpayers have recourse in case of disputes.
The use of AI in tax control is part of a broader effort to modernize the tax administration system in Tunisia. The government has been working to improve the efficiency and effectiveness of tax collection, and the use of AI is expected to play a key role in this effort. However, the success of the initiative will depend on the quality of the data used and the transparency of the process.
The Tunisian government has not yet published an official list of the data that will be used for risk scoring, and it remains to be seen how the AI system will be implemented in practice. The authorities have emphasized the need for a careful and considered approach to the use of AI in tax control, and it is likely that the implementation of the system will be a gradual process.
Key points
- The Tunisian government plans to increase the use of AI and data analysis to enhance tax control and combat tax evasion in its 2027 budget.
- The use of AI in tax control will require careful consideration of issues such as transparency, data quality, and taxpayer rights.
- The implementation of AI in tax control is part of a broader effort to modernize the tax administration system in Tunisia.
