State of use of AI tax systems
As of February 2022, there has only been one incidental mention, in a IOTA report, of a data analytics model used by the Czech Republic Tax Administration.
This statement may be conjecture, but this data analytics model is likely linked to the system of ‘kotronli hlaseni’, i.e. the system of Electronic Sales List for VAT, which requires VAT-registered businesses to regularly report certain data (number of sellers, buyers, the type of transactions, the base and VAT amount of transactions).
- Agnes Kovago, ‘Use of Data Analytics in Tax Fraud Detection’ IOTA Case Study Workshop (2017) – available at: https://www.iota-tax.org/news/use-data-analytics-tax-fraud-detection-iota-case-study-workshop - last accessed June 2022.
- see also incidental mention on Deloitte’s website: https://www2.deloitte.com/cz/en/pages/tax/solutions/cze-dph-analytika.html - last accessed June 2022.