Ấn phẩm:
Towards intelligent tax administration: the application of artificial intelligence in Vietnam's tax management
Nhan đề song song
Tác giả
Truong Thi Thuy Prof. Ph.D.
Truong Thi Thu Ha PhD.
Truong Thi Thu Ha PhD.
Người hướng dẫn
Tác giả khác
Năm xuất bản
2026
Nhà xuất bản
Học viện Tài chính
Tóm tắt
This study examines Al application in tax administration, focusing on Vietnam amidst its digital transformation. Using a comparative analysis of four countries the United States, Australia, the United Kingdom, and Brazil the research identifies four primary advantages: enhanced efficiency, optimized resources, increased transparency, and improved taxpayer experience. Key challenges include fragmented data, cybersecurity risks, limited digital competencies, and incomplete legal frameworks. Three cross-cutting lessons emerge: unified data infrastructure is foundational; real-time nudging tools (Australia) promote voluntary compliance at low cost; and localized pilots (Brazil) are preferable to replicating high-cost models like the UK's Connect system (£100 million annually). Accordingly, this study proposes six recommendations: establishing a unified data platform, prioritizing nudging systems, completing legal frameworks, investing in human resources, conducting localized pilots with privacy safeguards, and strengthening public-private partnerships.
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vie
Trích dẫn
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Chủ đề
artificial intelligence , tax administration , digital transformation , Vietnam
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