平特五不中

Congratulations to聽Preetika Joshi,聽Assistant Professor in Accounting, who has been awarded the 2021 FRQSC New Academics Grant聽(Soutien 脿 la recherche pour la rel猫ve professorale) for her project titled 鈥淒oes Artificial Intelligence and Machine Learning Improve the Tax Enforcement Function?鈥澛�(L鈥檌ntelligence artificielle et l鈥檃pprentissage automatique am茅liorent-ils la fonction de mise en recouvrement de l鈥檌mp么t ?鈥�)

The emergence of new technologies, increased digitalization and the unprecedented flow of information is reshaping the economy by creating new products, services, and business models. This is causing governments around the world to closely examine the deployment of new technologies and delivery approaches to improve the effectiveness and efficiency of the tax enforcement function. Consistent with this view, the use of artificial intelligence applications by tax authorities has significantly increased in recent years, with 53 percent of tax agencies reporting that they used some form of artificial intelligence in their detection and enforcement work. Despite the growth in popularity of these tools, little is known about their effect on the tax enforcement function. This project will assess this question using a cross-country data set that exploits over-time and cross-country heterogeneity in the implementation of artificial intelligence applications by tax administrations.

#颁辞尘尘耻苍补耻迟茅贵搁蚕