The evidence behind the guides

Sources library

Browse by topic or search for a study, author or question. Open evidence notes to see what a source can—and cannot—tell us.

Sources for AI in tax administration

1 source

Guide citations are still under editorial review.

OECD 2025 Government-use review

AI in tax administration (original source, new tab)

Uses and risks including data quality, privacy and taxpayer challenge rights. Not proof of discriminatory enforcement in every tax authority.

Sources retain their original publishers’ rights. Inclusion does not imply endorsement. Saved sources stay in this browser on this device. Dates and source descriptions come from the existing editorial records.