OECD Report Finds 53 Tax Authorities Use AI
A new OECD report surveying 108 economies finds AI adoption among tax administrations is concentrated in fraud detection and risk assessment.
Updated on Nov. 12, 2026 in Artificial Intelligence
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The OECD has published a report on how tax authorities use artificial intelligence, based on self-reported data from 108 economies. Of those, 53 tax authorities have implemented AI, most often to detect tax evasion and fraud.
Why it matters
The findings show AI is already embedded in how governments identify non-compliance and assess taxpayer risk, shaping enforcement across regions. Because the data is self-reported, the scale of adoption and the strength of safeguards remain difficult to verify independently.
The OECD survey covers 108 economies and more than 100 tax authorities, with 53 reporting implemented AI systems. Around three-quarters of tax administrations said they have safeguards in place, though the report relies on self-reported responses.
The players
Organisation for Economic Co-operation and Development (OECD)
The OECD is an intergovernmental body of mostly high-income countries that publishes policy research and comparative data across economies.
The details
Tax authorities mainly use AI to detect evasion and fraud, with risk assessment ranking second. Africa reported some of the broadest AI use among regions, with high adoption covering both risk assessment and fraud detection, followed by Europe and Asia.
Timeline
• The OECD published the AI use report on tax authorities on November 12, 2026.
Roadmap
The report extends the OECD's comparative tax administration surveys by tracking artificial intelligence as a new administrative tool across 108 economies. It shows that adoption is most advanced in fraud detection and risk assessment rather than in broader taxpayer services.
For taxpayers, AI-driven risk assessment may influence which returns are selected for review or audit. Safeguards reported by around three-quarters of administrations are intended to limit errors in those automated decisions.
The takeaway
As tax authorities expand AI use, taxpayers should expect automated screening to play a growing role in audit selection. Understanding how these systems flag returns can help individuals and businesses keep their records audit-ready.
Further reading
Explore more coverage in Artificial Intelligence.
Source note: This article includes information reported by Bloomberglaw.
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