Tax compliance enforcement is a critical aspect of any government's efforts to ensure that individuals and businesses pay their fair share of taxes. In recent years, there has been a growing interest in using artificial intelligence (AI) to improve tax compliance enforcement efforts. AI technology has the potential to revolutionize the way tax authorities collect, analyze, and act on tax-related data. Here are some of the benefits of using AI for tax compliance enforcement:

1. Improved Accuracy and Efficiency:

One of the key advantages of using AI in tax compliance enforcement is its ability to process large volumes of data quickly and accurately. AI algorithms can analyze vast amounts of financial data, identify patterns, and detect anomalies that might indicate potential tax fraud or non-compliance. This can significantly improve the efficiency of tax authorities' enforcement efforts, allowing them to target high-risk taxpayers more effectively.

2. Enhanced Risk Assessment:

人工智慧可以幫助稅務機關更好地評估納稅人的違規風險。透過分析歷史稅務數據、金融交易和其他相關信息，人工智慧演算法可以識別出更有可能逃稅或欺詐的納稅人。這使得稅務機關能夠優先進行執法工作，並專注於高風險納稅人，從而最大限度地提高執法活動的成效。

3. 即時監控與偵測：

人工智慧技術能夠幫助稅務機關即時監控稅務合規性情況，並更快發現潛在的違規行為。透過使用人工智慧驅動的分析工具，稅務機關可以持續監控金融交易、商業活動和其他相關資料來源，從而識別可疑行為或違規活動。這種積極主動的合規執法方式有助於稅務機關在逃稅和詐欺行為發生之前就加以預防，而不是事後被動應對。

4. Cost Savings:

Implementing AI technology for tax compliance enforcement can lead to significant cost savings for tax authorities. By automating repetitive tasks, such as data collection, analysis, and reporting, AI can help tax authorities to streamline their enforcement processes and reduce the need for manual intervention. This not only improves the efficiency of tax compliance enforcement efforts but also reduces the overall cost of tax administration.

5. Enhanced Compliance Awareness:

AI can also help to educate taxpayers about their tax obligations and promote compliance with tax laws. By using AI-powered chatbots or virtual assistants, tax authorities can provide taxpayers with personalized guidance, answers to common tax-related questions, and reminders about upcoming deadlines. This can improve taxpayer engagement, reduce confusion about tax regulations, and ultimately lead to higher levels of compliance.

總之，利用人工智慧進行稅務合規執法具有許多顯著優勢。透過運用人工智慧技術，稅務機關可以提高執法工作的準確性和效率，增強風險評估能力，即時監控合規情況，降低成本，並提升納稅人的合規意識。隨著人工智慧技術的不斷發展和日益成熟，其在稅務合規執法中的作用有望不斷增強，從而建立一個更有效率、更永續的稅收體系。