Virtual conversational assistant (chatbots) to be included in the portal of the Undersecre- tariat of State of Taxation as a taxpayer assistance mechanism

Abstract

Digitization is producing vertiginous changes, not only in the structures of the TAs, but also in their main functions of collection, control, information and assistance, in the information systems and in the cooperation/collaboration product, for example, the exchange of information international and digital government is on the rise. The purpose of this paper is to propose a virtual conversational assistant (Chatbots) to be included in the portal of the Undersecretary of State for Taxation - SET as a taxpayer assistance mechanism. The research approach was qualitative, because it consists of the investigation of an individual, group or phenomenon, being a limited process of a theoretical nature, seeking to analyze the information. In this order of ideas, the adoption of virtual conversational assistants, makes the technologies allow to characterize a tax administration 5.0 with an artificial intelligence that allows us to glimpse a scenario where the collection agency can know the magnitude and frequency of income flows. of its taxpayers, the types and amounts of consumption, the capitalized assets, the probabilities of compliance, the detection of causes of non-compliance; using these data in a prior analysis that allows the advance preparation of liquidity and collectability, in addition, the possibility of detecting links with elements of tax avoidance and evasion. The author concludes that in the SET it is a prevailing need taking into account the number of taxpayers who joined after the 2019 Tax reform and the incorporation of the new regulations resulting from international taxation and exchange of information.