INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND SOCIAL TAXATION (IJAFST)
Digital Ethics and Taxpayers’ Attitude in Greece: Evidence and Policy Recommendations for the Future
E-ISSN: 2316-422X
P-ISSN: 3982-0997
DOI: https://iigdpublishers.com/article/1634
New technologies transform public policies and the services provided to citizens, contributing significant added value to them individually or collectively. The same applies to the case of Artificial Intelligence (AI) in Tax Administration (TA). Contemporary TA integrates in its operation a number of algorithmic applications in high impact areas of taxation. This paper aims to analyze Greek taxpayers‘ attitudes regarding issues of digital ethics in the context of digital transformation of Greek TA, examining in particular the possible effects of AI applications in matters of efficiency, transparency and corruption in the country. The present research is based on a large-scale representative sample of 965 taxpayers who were contacted through the authors‘ questionnaire, allowing them to capture a wide range of views and explore taxpayers‘ attitudes. The research shows that taxpayers in Greece are currently positively influenced by Tax Administrations‘ digital revolution. To this end, digital revolution of Public Administration (PA) in general has positively influenced taxpayers‘ attitudes as citizens. Issues, however, of digital ethics seem to raise questions about the new AI strategy in Greece. Finally, it offers a fresh view, adding new dimensions of analysis and some new insights in the existing body of knowledge on the use of AI implementation on taxpayers‘ attitudes, leading to some useful implications for public servants and TA in Greece.
Maria Priniotaki
Anderson J, Rainie L, Luchsinger A (2018). Artificial intelligence and the future of humans. Pew Research Center 10(12):1-9.
Beebe J (2023). AI and Taxes — A Work in Progress: Part 1. Working Paper, Baker Institute Issue Brief 08.23.23. Rice University's Baker Institute for Public Policy, Houston, Texas, USA.
Bertot JC, Jaeger PT, Grimes JM (2010). Using ICTs to create a culture of transparency: Egovernment and social media as openness and anti-corruption tools for societies. Government Information Quarterly 27(3):264-271.
Blanco CGH (2022). Artificial intelligence in Tax Administrations. Available at https://www.ciat.org/the-use-of-artificial-intelligence-by-TaxAdministrations-a-matter-ofprinciples/?lang=en
Breidbach CF, Maglio P (2020). Accountable algorithms? The ethical implications of data-driven business models. Journal of Service Management 31(2):163-185.
Capurro R (2009). Digital ethics. In 2009 Global Forum on Civilization and Peace. Seoul, Korea, pp. 203-214.
Carrero JM, Ribeiro JS (2020). Fighting Tax Fraud through Artificial Intelligence Tools: Will the Fundamental Rights of Taxpayers Survive the Digital Transformation of Tax Administrations? European Taxation 60(6):236-238.
Chen J, Grimshaw S, Myles G (2017). Testing and Implementing Digital TA. In Gupta S, Keen M, Shah A, Verdier G (eds.), Digital revolutions in public finance. International Monetary Fund, pp. 113-144. Available at: https://doi.org/10.5089/9781484315224.071
Chiusi F, Alfter B, Ruckenstein M, Lehtiniemi T (2020). Automating society report 2020. European Commission (2023). VAT gap in the EU – 2023 report, Publications Office of the European Union, 2023. Available at: https://data.europa.eu/doi/10.2778/911698
Faundez–Ugalde A, Mellado-Silva R, Aldunate-Lizana E (2020) Use of artificial intelligence by tax administrations: An analysis regarding taxpayers‘ rights in Latin American countries. Computer Law and Security Review 38:105441.
Fieser J, Dowden B (2011). Internet encyclopedia of philosophy.
Floridi L, Cowls J, Beltrametti M, Chatila R, Chazerand P, Dignum V, Luetge C, Madelin R, Pagallo U, Rossi F, Schafer B (2021a). An ethical framework for a good AI society: Opportunities, risks, principles, and recommendations. Ethics, Governance, and Policies in Artificial Intelligence, pp.19-39.
