AI adoption in tax administration

These answers come from the OECD's Inventory of Tax Technology Initiatives (ITTI), in which each administration describes its own technology use. This page reproduces those answers and labels them as self-reported — it does not independently verify what any authority actually does with AI. A "No" means the administration reported no such use at the time it answered the survey, not that such use is impossible or ruled out.

Administrations reporting they use artificial intelligence

AI used for detection of tax evasion and fraud

AI involved in making final administrative decisions

This is a different and more consequential thing than AI assisting a human reviewer: it means the administration itself reported that AI plays a role in producing the decision that is final, not a recommendation a person then signs off on. The list below reports exactly what each administration told the OECD — it is not an assessment of due-process safeguards, appeal rights, or how much human review actually sits around that AI step.