Full Length Research Paper
References
|
Aarvik P (2019). Artificial Intelligence - a promising anti-corruption tool in development settings? Working Paper, Bergen: U4 Anti-Corruption Resource Centre, Chr. Michelsen Institute, Bergen. |
|
|
Adam I, Fazekas M (2021). Are Emerging Technologies Helping win the Fight against Corruption? A Review of the State of Evidence. Information Economics and Policy. ID: 100950. |
|
|
Anderson J, Rainie L, Luchsinger A (2018). Artificial intelligence and the future of humans. Pew Research Center 10(12):1-9. |
|
|
Beebe J (2023). AI and Taxes - A Work in Progress: Part 1. Working Paper, Baker Institute Issue Brief 08.23.23. Rice University's Baker Institute for Public Policy, Houston, Texas, USA. |
|
|
Bertot JC, Jaeger PT, Grimes JM (2010). Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly 27(3):264-271. |
|
|
Blanco CGH (2022). Artificial intelligence in Tax Administrations. Available at: |
|
|
Breidbach CF, Maglio P (2020). Accountable algorithms? The ethical implications of data-driven business models. Journal of Service Management 31(2):163-185. |
|
|
Capurro R (2009). Digital ethics. In 2009 Global Forum on Civilization and Peace. Seoul, Korea, pp. 203-214. |
|
|
Carrero JM, Ribeiro JS (2020). Fighting Tax Fraud through Artificial Intelligence Tools: Will the Fundamental Rights of Taxpayers Survive the Digital Transformation of Tax Administrations? European Taxation 60(6):236-238. |
|
|
Chen J, Grimshaw S, Myles G (2017). Testing and Implementing Digital TA. In Gupta S, Keen M, Shah A, Verdier G (eds.), Digital revolutions in public finance. International Monetary Fund, pp. 113-144. |
|
|
Chiusi F, Alfter B, Ruckenstein M, Lehtiniemi T (2020). Automating society report 2020. |
|
|
European Commission (2023). VAT gap in the EU - 2023 report, Publications Office of the European Union, 2023. Available at: |
|
|
Faundez-Ugalde A, Mellado-Silva R, Aldunate-Lizana E (2020) Use of artificial intelligence by tax administrations: An analysis regarding taxpayers' rights in Latin American countries. Computer Law and Security Review 38:105441. |
|
|
Fieser J, Dowden B (2011). Internet encyclopedia of philosophy. |
|
|
Floridi L, Cowls J, Beltrametti M, Chatila R, Chazerand P, Dignum V, Luetge C, Madelin R, Pagallo U, Rossi F, Schafer B (2021a). An ethical framework for a good AI society: Opportunities, risks, principles, and recommendations. Ethics, Governance, and Policies in Artificial Intelligence, pp.19-39. |
|
|
Floridi L, Cowls J, King TC, Taddeo M (2021b). How to design AI for social good: seven essential factors. Ethics, Governance, and Policies in Artificial Intelligence, pp. 125-151. |
|
|
Holtzblatt J, Engler A (2022). Machine Learning and Tax Enforcement. Tax Policy Center. Available at: |
|
|
IMF (2011). Greece: Fourth Review Under the Stand-By Arrangement and Request for Modification and Waiver of Applicability of Performance Criteria. IMF Country Report No.11/175.Washington, D.C.: IMF. |
|
|
IMF (2013). Greece: Third Review Under the Extended Arrangement Under the Extended Fund Facility. IMF Country Report No. 13/153. Washington, D.C.: IMF. |
|
|
IMF (2014). Greece-Fifth review under the extended arrangement under the extended fund facility and request for waiver of nonobservance of performance criterion and rephasing of access. IMF Country Report No. 14/151. Washington, D.C.: IMF. |
|
|
Nilsson N (2009). The Quest for Artificial Intelligence. Cambridge: Cambridge University Press. |
|
|
OECD (2021a). Building resilience: New strategies for strengthening infrastructure resilience and maintenance. Paris: OECD Publishing. |
|
|
OECD (2021b). Building Tax Culture, Compliance and Citizenship: A Global Source Book on Taxpayer Education. Paris: OECD Publishing. |
|
|
OECD (2021c). TA 2021: Comparative Information on OECD and other Advanced and Emerging Economies. Paris: OECD Publishing. |
|
|
OECD (2022a). Digital Transformation Maturity Model. Paris: OECD, Publishing. Available at: |
|
|
OECD (2022b). Inventory of Tax Technology Initiatives. Paris: OECD Publishing. Available at: View |
|
|
OECD (2023a). TA 2023: Comparative Information on OECD and other Advanced and Emerging Economies. Paris: OECD Publishing. |
|
|
OECD (2023b). Government at a Glance 2023.Paris: OECD Publishing. |
|
|
Panagopoulou-Koutnatzi F (2023). AI: The road to a digital constitutionalism Politeia. Athens. |
|
|
Pasquale FA (2017). Professional Judgment in an Era of Artificial Intelligence and Machine Learning. Boundary 2, Forthcoming, University of Maryland Legal Studies Research Paper No. 2017-33. |
|
|
Raikov A (2021). Decreasing Tax Evasion by Artificial Intelligence. IFAC-Papers 54(13):172-177. |
|
|
Stahl BC (2021). Perspectives on Artificial Intelligence. In: Artificial Intelligence for a Better Future. Springer Briefs in Research and Innovation Governance. Springer, Cham. |
|
|
Sturges P (2008). Corruption, transparency and a role for libraries. Innovation 37(1):14. |
|
|
Tranberg P, Hasselbalch G, Olsen K, Byrne CS (2018). Data ethics: Principles and Guidelines for companies, authorities and organizations. |
|
|
Truby J (2020). Governing Artificial Intelligence to benefit the UN Sustainable Development Goals. Sustainable Development 28(4):946-959. |
|
|
Tsamados A, Aggarwal N, Cowls J, Morley J, Roberts H, Taddeo M, Floridi L (2021). The ethics of algorithms: key problems and solutions. Ethics, Governance, and Policies in Artificial Intelligence, pp. 97-123. |
|
|
Wang P (2019). On Defining Artificial Intelligence. Journal of Artificial General Intelligence 10(2):1-37. |
|
|
Wirtz BW, Müller WM (2019). An integrated artificial intelligence framework for public management. Public Management Review 21(7):1076-1100. |
|
|
World Bank (2016). World Development Report 2016: Digital dividends. World Bank. |
|
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0
