Artificial Intelligence as a Tool for Tax Audit: A Legal–Economic Analysis of Efficiency and Legitimacy

Authors

  • Dr. Doubba Soumaya

Keywords:

Artificial Intelligence; Tax Control; Tax Evasion; Legal Legitimacy

Abstract

This research aims to study the role of artificialintelligence (AI) as a modern tool in tax auditing, through a legal-economic approachthat assesses its effectiveness and legitimacy.The research analyzes the contribution

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References

• Black, E., Elzayn, H., Chouldechova, A., Goldin, J., & E. Ho, D. (2022). Algorithmic Fairness and Vertical Equity: Income Fairness with IRS Tax

Audit Models.

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Published

2026-01-19

How to Cite

Dr. Doubba Soumaya. (2026). Artificial Intelligence as a Tool for Tax Audit: A Legal–Economic Analysis of Efficiency and Legitimacy . Pegem Journal of Education and Instruction, 16(1), 1080–1093. Retrieved from https://pegegog.net/index.php/pegegog/article/view/4788

Issue

Vol. 16 No. 1 (2026): PEGEGOG

Section

Article

License

Creative Commons License

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