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Artificial Intelligence And Tax Administration In Bulgaria

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  • Georgi Emilov Hristov

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

This report explores the transformative potential of Artificial Intelligence (AI) technologies in tax administration in Bulgaria, with a focus on bridging the gap between existing tax fraud detection tools and the incorporation of business characteristics, such as abnormal financial status. It underscores the importance of integrating AI technologies to harmonize both structural and financial characteristics in tax fraud detection. The report presents a critical overview of existing tax fraud detection tools, deriving key insights on how such technologies can be improved.

Suggested Citation

  • Georgi Emilov Hristov, 2023. "Artificial Intelligence And Tax Administration In Bulgaria," Innovative Information Technologies for Economy Digitalization (IITED), University of National and World Economy, Sofia, Bulgaria, issue 1, pages 75-78, October.
    • Handle: RePEc:nwe:iitfed:y:2023:i:1:p:75-78
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    File URL: https://www.unwe.bg/doi/iited/2023/IITED.2023.10.pdf
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