The experiences of tax administrations with emphasis on the use of social networks and artificial intelligence

Abstract

Social networks have marked a milestone in terms of mass dissemination, due to its scope, characteristics, and impact today, this characteristic has not gone unnoticed by the Tax Administrations, which see the information generated as an opportunity. In this medium, although in some countries the processes have not been standardized, the incorporation of Information and Technology Techniques incorporates trends in the analysis of the data that transit through these networks, through Big Data and Artificial Intelligence. The general objective of this research is to analyze the experiences of the Tax Administrations with emphasis on the use of social networks and artificial intelligence, to achieve this, a qualitative methodology is proposed, a case study, descriptive and documentary level. The author concludes that as technology evolves, so does the tools used by the Tax Administrations in order to increase the verification and control procedures through the use of these, likewise, the collection of information is generated from primary sources and secondary, according to their origin they can be distinguished as belonging to the administration and origin of third parties, in short, the intention is to apply Big Data and artificial intelligence that allows the verification of this data, in addition, with information generated in the RRSS they are complemented elements that may give indications of evasion or avoidance, it is expected that these tools allow estimating the behavior of taxpayers.