Current AI applications by Estonian tax authorities and use case scenarios
Artificial intelligence (AI) is revolutionizing tax compliance and fraud detection, offering tax authorities unprecedented opportunities to enhance their efficiency and accuracy. This article explores the AI-based tax technology tools designed and implemented by the Estonian Tax and Customs Board in...
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| Format: | Article |
| Language: | English |
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Sciendo
2025-03-01
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| Series: | TalTech Journal of European Studies |
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| Online Access: | https://doi.org/10.2478/bjes-2025-0010 |
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| _version_ | 1849727310726430720 |
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| author | Künnapas Kaido Maslionkina Palina Hinno Risto Liberts Raivis |
| author_facet | Künnapas Kaido Maslionkina Palina Hinno Risto Liberts Raivis |
| author_sort | Künnapas Kaido |
| collection | DOAJ |
| description | Artificial intelligence (AI) is revolutionizing tax compliance and fraud detection, offering tax authorities unprecedented opportunities to enhance their efficiency and accuracy. This article explores the AI-based tax technology tools designed and implemented by the Estonian Tax and Customs Board in its daily operations. It analyses three main applications of AI: language models to assist taxpayers in their searches, network models to uncover connections between entities and individuals, and X-ray imaging systems to identify the nature of goods in packages for customs purposes. These technologies aim to assist taxpayers in understanding their rights, while simultaneously preventing and detecting tax fraud. Beyond the technological aspects, this discussion addresses the contributions of these tools to the legal sphere and their compatibility with the proactive law approach. |
| format | Article |
| id | doaj-art-9f278fbd2dd04fe5915a08c6b97e16b1 |
| institution | DOAJ |
| issn | 2674-4619 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Sciendo |
| record_format | Article |
| series | TalTech Journal of European Studies |
| spelling | doaj-art-9f278fbd2dd04fe5915a08c6b97e16b12025-08-20T03:09:52ZengSciendoTalTech Journal of European Studies2674-46192025-03-0115117920810.2478/bjes-2025-0010Current AI applications by Estonian tax authorities and use case scenariosKünnapas Kaido0Maslionkina Palina1Hinno Risto2Liberts Raivis31TalTech Law School, Akadeemia tee 3, Tallinn 12626, Estonia, Sorainen Law Firm, Rotermanni 6 Tallinn 10111, Estonia2Sorainen Law Firm, Gedimino pr. 44a, Vilnius 01400, Lithuania3Feelingstream, Mäealuse 2–3, Tallinn 12618, Estonia4Sorainen Law Firm, Krišjaņa Valdemara iela 21, Riga LV-1010, LatviaArtificial intelligence (AI) is revolutionizing tax compliance and fraud detection, offering tax authorities unprecedented opportunities to enhance their efficiency and accuracy. This article explores the AI-based tax technology tools designed and implemented by the Estonian Tax and Customs Board in its daily operations. It analyses three main applications of AI: language models to assist taxpayers in their searches, network models to uncover connections between entities and individuals, and X-ray imaging systems to identify the nature of goods in packages for customs purposes. These technologies aim to assist taxpayers in understanding their rights, while simultaneously preventing and detecting tax fraud. Beyond the technological aspects, this discussion addresses the contributions of these tools to the legal sphere and their compatibility with the proactive law approach.https://doi.org/10.2478/bjes-2025-0010aianti-abusedata protectioninnovationmachine learningproactive lawregulatory compliancerisk assessmenttax advisory |
| spellingShingle | Künnapas Kaido Maslionkina Palina Hinno Risto Liberts Raivis Current AI applications by Estonian tax authorities and use case scenarios TalTech Journal of European Studies ai anti-abuse data protection innovation machine learning proactive law regulatory compliance risk assessment tax advisory |
| title | Current AI applications by Estonian tax authorities and use case scenarios |
| title_full | Current AI applications by Estonian tax authorities and use case scenarios |
| title_fullStr | Current AI applications by Estonian tax authorities and use case scenarios |
| title_full_unstemmed | Current AI applications by Estonian tax authorities and use case scenarios |
| title_short | Current AI applications by Estonian tax authorities and use case scenarios |
| title_sort | current ai applications by estonian tax authorities and use case scenarios |
| topic | ai anti-abuse data protection innovation machine learning proactive law regulatory compliance risk assessment tax advisory |
| url | https://doi.org/10.2478/bjes-2025-0010 |
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