Publication: From Theory to Practice: A Strategic AI Integration Model for Revenue Administrations
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2025-07-18
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2025-07-18
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This paper presents a comprehensive strategic framework for integrating Artificial Intelligence (AI) into revenue administrations. The framework addresses the challenges of implementing AI without a structured approach and emphasizes the importance of human-AI collaboration. It proposes a three-phase implementation strategy, inception, consolidation, and optimization, designed to incrementally build capacity, establish governance structures, and optimize AI systems over time. By following this framework, revenue administrations can effectively harness the power of AI to enhance efficiency, improve taxpayer services, and strengthen compliance efforts while maintaining public trust and transparency.
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“Junquera, Raúl; Krsul, Ivan; Calderón, Vladimir; Ghaleb, Joey; Lucas, Cristian. 2025. From Theory to Practice: A Strategic AI Integration Model for Revenue Administrations. Prosperity Insight Series. © World Bank. http://hdl.handle.net/10986/43463 License: CC BY-NC 3.0 IGO.”
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