The plan of the Independent Public Revenue Authority for the use of artificial intelligence in the operation of its services and in limiting tax evasion was described by the Governor of AADE, Giorgos Pitsilis, in his presentation at the 5th Tax Law Conference.

As Mr. Pitsilis said, with the use of Artificial Intelligence, AADE will have the possibility to disclose taxable material:

• Analyzing large data sets from various sources such as banking transactions, digital public platforms, and social media.
• Detecting behavioral profiles, such as unusual transactions or money transfers and card payments to unregistered sellers, often linked to unregistered financial activity through platforms in the so-called sharing economy.
• Detecting anomalies and unusual variances in incomes citizens and businesses, such as the disproportion between income sources and expenditures.

The Commander of AADE emphasized that all of which can lead to more targeted tax audits:

• Predicting tax delinquency, using machine learning models to estimate the risk of tax delinquency based on past patterns of behavior that may indicate tax fraud.
• Developing risk profiles for taxpayers and businesses regarding the potential for tax evasion and avoidance, allowing tax authorities to decide, prioritize and focus audits on specific groups.
• Assessing and utilizing citizen complaints about tax evasion cases in an automated, fast and efficient way and with more information gathering and analysis capabilities.

“With artificial intelligence, we enhance fiscal responsibility by developing:

• Automated tax filing assistance systems. These systems can make it easier for taxpayers to complete their returns by offering personalized assistance with accuracy and ease, minimizing errors and omissions.
• Systems of intelligent virtual servers (smart agents) that will be able to provide advisory support to taxpayers for their compliance with tax rules, facilitating compliance.
• Online platforms for education, providing targeted educational material on tax compliance, helping taxpayers understand their obligations and rights.

Mr. Pitsilis said that AADE has already integrated artificial intelligence and data mining programs into its operations, while also implementing projects, funded by the Recovery and Resilience Fund, for the use of artificial intelligence technologies and other advanced data analysis tools by the tax administration to perform smart crossings.