Subcommittee on Tax administration and Artificial Intelligence
ESTABLISHED: 31st Sessions - October 2025
Mandate
The Subcommittee is mandated to prepare a draft Practical Guide to Implementing Artificial Intelligence for Tax Administrations, giving guidance on matters such as fraud detection, risk assessment and mitigation, taxpayer service, governance frameworks and safeguards, including as to data and gender biases and promoting integrity as well as data confidentiality.
The guide should be written clearly, with practical examples, and should be primarily designed to assist tax administrators in developing countries, including the least developed, and it should reflect the realities and highest priorities of such countries at their relevant stages of capacity development.
The Subcommittee shall identify linkages with the other Committee’s workstreams in its proposed work plan and, throughout its work, shall liaise with other relevant Subcommittees as appropriate to ensure coherence across the Committee’s outputs.
The Subcommittee shall deliver a draft Guide no later than the Committee’s Thirty-fifth Session (October 2027), accompanied by any recommendations for further guidance.
The Subcommittee will report to the Committee at each session.
In taking forward its work, the Subcommittee shall consult broadly with Member State Observers, academia, international and regional organizations, civil society, and industry stakeholders. It should consult, amongst others, with information technology experts, including experts in the responsible use of such technology.
CO-COORDINATORS:
- Jeneba Jackline Bangura (Committee Member)
- Alexander Smirnov (Committee Member)
PARTICIPANTS IN THE SUBCOMMITTEE:
FOCAL POINT:
- Lorenzo Uribe - Economic Affairs Officer, Financing Sustainable Development Office, DESA