Using AI tools for the development of upcoming tax education programs: benefits and challenges for the Sustainable Development Goals (SDGs)
DOI:
https://doi.org/10.1344/REYD2024.2%20Extraordinario.49198Keywords:
tax education, SDGs, collaborative tax compliance, tax morale, tax fraud, technological innovation in taxation, AIAbstract
This paper analyses the relevance of tax education as a key tool to achieve the Sustainable Development Goals (SDGs), highlighting the opportunities and challenges presented by the incorporation of artificial intelligence (AI) in future tax education programmes. Through a documentary and statistical approach, the conceptual and practical evolution of tax education is explored, from its benefits in tax morale and collaborative compliance to its impact on the fight against tax fraud and the reduction of inequalities. The advantages of using AI are identified, such as personalisation, interactivity and automation, in the face of challenges such as the digital divide, the handling of personal data, algorithmic bias, technological dependence and the dehumanisation of learning. In addition, the importance of fostering critical thinking in taxpayers and maintaining international cooperation to ensure that developing countries are not left behind in this technological transition is emphasised. In conclusion, the study highlights that AI-supported tax education can be a transformative factor to strengthen tax systems, improve tax collection and promote sustainable development within the framework of the 2030 Agenda.
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