Conference Paper

ARTIFICIAL INTELLIGENCE (AI) AND TAX ADMINISTRATION IN NIGERIA

ABSTRACT Artificial Intelligence through the adoption of Electronic Tax system has greatly impacted positively on the revenue administration by the government and its agencies that are saddled with the responsibilities of tax management; whose interest is to meet the pressing civic responsibilities the government is charged with. The use of technology has the potential to transform the process we file our taxes, making the process faster, easier and more accurate, leaving no room for revenue leakages. Tax Administrators are increasingly adopting technology to transform their operations from time to time. The use of advanced techniques in artificial intelligence, machine learning and machine to machine links are opening up new service options for tax administrations and electronic assessment of Income tax that allows for more ‘compliance-by-design’ style approaches. In relation to this study, the expo factor research design method of collecting data will be used. The usefulness of expo facto research method is that it is a realistic approach used in solving social science statistical problems by collecting data from past events and analyzing such processed data to predict future event (Agbadudu, 2002). The study recommended the application of Artificial Intelligence (AI) as this will help the existing tax administration agencies in expanding their areas of operation and also for Policymakers should prioritize and invest in robust technological infrastructure to sustain and enhance the positive impact of electronic taxation components. Key words: Artificial Intelligence, Taxation, Technology, Tax Administration, Tax System