Generative AI Suggests Key Tax Administration Terms and Topics

Table of Contents

What is the Generative Artificial Intelligence (AI)?

There’s been a lot of buzz around generative artificial intelligence (AI) in recent months. Out of curiosity, we have decided to ask the new Bing AI, Perplexity, and ChatGPT what are the key terms and topics in the “tax administration” and “digital tax administration” fields. All responses are shown just as they were given, with no rewriting and just a little touch to adjust the formatting.

But first, we asked the following question:

Q: What is generative artificial intelligence (AI)?
Bing A: Generative AI refers to a category of artificial intelligence (AI) algorithms that generate new outputs based on the data they have been trained on. Unlike traditional AI systems that are designed to recognize patterns and make predictions, generative AI creates new content in the form of images, text, audio, and more. It uses a type of deep learning called generative adversarial networks and has a wide range of applications^[1].
Perplexity A: Generative artificial intelligence (AI) refers to a category of AI algorithms that can generate new outputs based on the data they have been trained on ^[1]. This type of AI can create new content, including text, imagery, audio, and synthetic data ^[2] ^[3]. Generative AI is different from traditional AI in that it can generate novel content rather than simply analyzing or acting on existing data^[2]. Some examples of generative AI include ChatGPT and DALL-E^[4]. Generative AI has become increasingly popular in recent years and has been used to create things like art and music^[5].
ChatGPT A: Generative artificial intelligence (AI) refers to a type of machine learning algorithm that is capable of generating new data or content that is similar to a given dataset. Unlike traditional AI models that are designed to classify or recognize patterns in data, generative AI models can create new content based on the patterns and structures that they learn from existing data.

What are Key Terms in the Tax Administration?

Bing’s answer: Some of the most important terms in tax administration are:

**Tax administration**: The administration, management, conduct, direction and supervision of the execution and application of the tax laws of a state or country.
**Tax gap**: The difference between the amount of tax that should be paid and the amount that is actually paid.
**VAT**: Value-added tax, a type of consumption tax that is levied on the value added by each stage of production and distribution of goods and services.
**Adjusted gross income (AGI)**: The total income subject to federal income tax after subtracting certain deductions such as contributions to retirement plans, alimony payments and student loan interest.
**Alternative minimum tax (AMT)**: A parallel tax system that requires some taxpayers to calculate their tax liability twice: once under the regular income tax system and once under the AMT system. The AMT system has different rules for deductions, exemptions and rates than the regular system. The taxpayer pays whichever amount is higher.
**Audit**: An examination of a taxpayer’s records and financial affairs to verify the accuracy of a tax return or determine the correct tax liability.

Perplexity’s answer: Some key terms in tax administration include:

Aggregation: adding together a taxpayer’s income from all sources to determine the applicable tax rate for income tax ^[1]
Income taxes: taxes on both earned and unearned income ^[2]
FICA: Federal Insurance Contributions Act, which includes Social Security Tax and Medicare Tax ^[3]
Board of Equalization: state revenue agency responsible for administration of sales and use tax and other special taxes ^[4]
Assessed valuation: the value assigned to a property by an assessor for property tax purposes ^[5]

ChatGPT’s answer: Here are some key terms in tax administration:

Taxpayer: An individual, business or other entity that is subject to paying taxes.
Tax Agent: An individual or business authorized by a taxpayer to represent them in their dealings with the tax authorities.
Taxable Income: The amount of income subject to taxation after deductions and exemptions have been applied.
Tax Return: A document submitted by a taxpayer to report their income, expenses, deductions, and taxes owed or refunded.
Tax Audit: A review of a taxpayer’s financial records and tax returns by the tax authorities to ensure compliance with tax laws.
Tax Evasion: The illegal practice of not paying taxes owed by intentionally misrepresenting or hiding income or assets.
Tax Liability: The amount of tax that a taxpayer owes to the government.
Tax Deduction: An expense that can be subtracted from a taxpayer’s taxable income to reduce their tax liability.
Tax Exemption: An amount of income or expense that is not subject to taxation.
Tax Withholding: The amount of tax that is deducted from an employee’s paycheck by their employer and remitted to the government on their behalf.

Clarifying question: What are the terms related to tax administration of excises and self-employed?

Bing’s answer: Some of the terms related to tax administration of excises and self-employed are:

**Excise tax**: A tax levied on the production, sale or consumption of specific goods or services, such as alcohol, tobacco, gasoline or air travel.
**Form 720**: A quarterly federal tax return used by businesses to report and pay excise taxes on certain products and services.
**Form 2290**: An annual federal tax return used by truckers and other owners of heavy highway vehicles to report and pay the heavy vehicle use tax (HVUT)^[2].
**Form 8849**: A federal tax form used by businesses to claim refunds of excise taxes paid on certain fuels, such as gasoline, diesel or kerosene.
**Self-employed**: Referring to persons who work for themselves and are not employed by another. The owner-operator of a sole proprietorship or a partner is considered self-employed.
**Self-employment tax**: A tax that self-employed individuals pay for Social Security and Medicare benefits. The self-employment tax rate is 15.3% of net earnings from self-employment.

Perplexity’s answer: The terms related to tax administration of excises and self-employed include:

Excise tax: a tax imposed on an act, occupation, privilege, manufacture, sale, or consumption ^[1] ^[2] ^[3]
Self-employed: a person who individually decides when and where to work, pays his or her own expenses ^[4] ^[5]
Self-employment tax: a tax paid by individuals who work for themselves and are not employees of another person or company ^[5] ^[3]

ChatGPT’s answer: Here are some terms related to tax administration of excises and self-employed:

Excise Tax: A tax on specific goods or services, such as tobacco, alcohol, gasoline, and firearms.
Excise Tax Return: A form submitted by a taxpayer to report and pay excise taxes owed on certain goods or services.
Excise Tax Exemption: A type of tax relief that allows certain individuals or organizations to be exempt from paying excise taxes.
Excise Tax Audit: A review of a taxpayer’s excise tax returns and financial records by the tax authorities to ensure compliance with tax laws.
Self-Employment Tax: A tax on income earned by self-employed individuals, including independent contractors, freelancers, and sole proprietors.
Self-Employment Tax Return: A form submitted by a self-employed taxpayer to report and pay self-employment taxes owed on their income.
Self-Employment Tax Deduction: A type of tax relief that allows self-employed individuals to deduct certain expenses related to their business from their self-employment income.
Estimated Tax Payments: Payments made by self-employed individuals throughout the year to the government to cover their income tax and self-employment tax liabilities.
Self-Employment Tax Audit: A review of a self-employed taxpayer’s financial records and tax returns by the tax authorities to ensure compliance with tax laws.

Clarifying question: What are the most important tax administration topics from OECD?

Bing’s answer: Some of the most important tax administration topics from OECD are:

**Base erosion and profit shifting (BEPS)**: A term that refers to tax planning strategies used by multinational enterprises to exploit gaps and mismatches in tax rules to avoid paying tax or shift profits to low-tax jurisdictions^[1].
**Exchange of information**: A process by which tax authorities share relevant taxpayer information with each other to enhance transparency and combat cross-border tax evasion.
**Tax and crime**: A term that covers a range of issues related to the use of the tax system for illicit purposes, such as money laundering, bribery, corruption, terrorism financing, fraud and tax crimes.
**Tax policy analysis**: A field that studies the design and impact of tax systems on economic and social outcomes, such as growth, inequality, welfare, environment and behavior.
**Tax administration**: A term that encompasses the organizational structure, functions, processes and resources of tax authorities that are responsible for collecting taxes and ensuring compliance with tax laws.

Perplexity’s answer: The OECD has several initiatives related to tax administration, including the Tax Administration Comparative Information Series, which examines the fundamental elements of modern tax administration systems ^[1].

The Forum on Tax Administration brings together Commissioners from over 50 tax administrations worldwide to share information and identify international good practices ^[2].

The OECD also conducts research on various tax-related topics such as income tax, consumption tax, dispute resolution, BEPS, fiscal federalism, and tax havens ^[3].

Additionally, the Tax Administration Series (TAS) provides extensive data analysis on modern tax administration systems ^[4].

Finally, the Tax and Development Programme focuses on global insight into taxation issues and domestic resource mobilization ^[5].

ChatGPT’s answer: The OECD (Organisation for Economic Co-operation and Development) has identified several key tax administration topics that are important for member countries to focus on. Some of the most important tax administration topics from OECD include:

Tax compliance: Ensuring that taxpayers comply with tax laws and regulations through effective and efficient enforcement measures.
Tax collection: Maximizing the collection of tax revenues owed to the government, while minimizing the compliance and administrative costs.
Tax dispute resolution: Providing taxpayers with efficient and effective mechanisms for resolving disputes with tax authorities.
International tax cooperation: Promoting cooperation and information sharing among tax authorities in different countries to prevent tax evasion and avoidance.
Tax administration efficiency: Ensuring that tax administrations operate efficiently and effectively, with appropriate use of technology and data analytics to improve tax compliance and enforcement.
Tax policy design and evaluation: Developing and evaluating tax policies that are effective, efficient, and equitable, and that support sustainable economic growth and development.
Taxpayer services: Providing high-quality, accessible, and responsive services to taxpayers, including education, assistance, and support.
Tax transparency and accountability: Promoting transparency and accountability in tax administration, including through the publication of relevant tax information, and regular reporting and evaluation of tax administration performance.

Overall, these topics are critical for ensuring that tax systems operate effectively, efficiently, and fairly, and that tax revenues are collected and used to support important public goods and services.

Clarifying question: What are examples of tax crimes?

Bing’s answer: Some examples of tax crimes are:

**Filing a fraudulent tax return**: This is a felony offense that involves knowingly submitting a false or inaccurate tax return to evade taxes or claim refunds. The penalties can include potential jail time and up to $100,000 in fines.
**Tax evasion**: This is a serious crime that involves willfully avoiding or reducing one’s tax liability by concealing income, inflating deductions, hiding assets, using offshore accounts or other illegal means. The penalties can include imprisonment for up to five years and fines of up to $250,000 for individuals or $500,000 for corporations.
**Failing to file a tax return**: This is a misdemeanor offense that involves neglecting or refusing to file a required tax return by the due date. The penalties can include imprisonment for up to one year and fines of up to $25,000 for individuals or $100,000 for corporations.
**Willfully failing to pay estimated taxes**: This is a misdemeanor offense that involves deliberately not paying quarterly estimated taxes when required. The penalties can include imprisonment for up to one year and fines of up to $25,000 for individuals or $100,000 for corporations.
**Not disclosing overseas accounts**: This is an offense that involves failing to report foreign financial accounts that exceed certain thresholds on Form 8938 (Statement of Specified Foreign Financial Assets) or FinCEN Form 114 (Report of Foreign Bank and Financial Accounts). The penalties can include civil and criminal sanctions, such as imprisonment for up to five years and fines of up to $250,000.

Clarifying question: What OECD means by exchange of information?

Bing’s answer: By exchange of information, OECD means:

**The systematic and periodic transmission of tax information by countries to the residence country concerning various categories of income**, such as dividends, interest, gross proceeds, royalties, salaries, pensions, etc. This is also known as automatic exchange of information (AEOI) and it aims to enhance transparency and combat cross-border tax evasion.
**The exchange of Country-by-Country (CbC) reports by countries that contain aggregated information relating to the global allocation of income, taxes paid and certain indicators of economic activity among tax jurisdictions in which multinational enterprise groups operate**. This is also known as CbC reporting and it aims to provide tax authorities with a better understanding of how multinational enterprises structure their operations and transfer pricing arrangements.
**The exchange of specific information upon request by countries that relates to a particular taxpayer or transaction relevant for tax purposes**. This is also known as exchange of information on request (EOIR) and it aims to ensure that tax authorities have access to the information they need to enforce their domestic tax laws.

Clarifying question: What is BEPS?

Bing’s answer: BEPS stands for Base Erosion and Profit Shifting. It is a term that refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax or shift profits to low-tax jurisdictions. Some examples of BEPS strategies are:

**Transfer pricing manipulation**: This involves artificially inflating or deflating the prices of goods or services exchanged between related entities within a multinational group to shift profits to low-tax jurisdictions or reduce taxable income in high-tax jurisdictions.
**Treaty shopping**: This involves using intermediary entities or transactions in third countries to access favorable tax treaty benefits that are not intended for them, such as reduced withholding taxes on dividends, interest or royalties.
**Hybrid mismatch arrangements**: This involves exploiting differences in the tax treatment of an entity or instrument under the laws of two or more countries to create double non-taxation, double deductions or long-term deferrals of taxation.
**Tax haven incorporation**: This involves setting up shell companies or subsidiaries in low-tax or no-tax jurisdictions that have little or no economic substance or activity, but are used to hold assets, earn income or channel funds.

BEPS is harmful for both developed and developing countries as it erodes their tax bases, undermines their sovereignty and fairness, distorts competition and investment decisions, and facilitates tax evasion and avoidance. To address BEPS challenges, the OECD launched a BEPS project in 2013 with the participation of over 130 countries and jurisdictions. The project produced 15 action plans that provide recommendations and standards for coordinated international reforms of tax rules and practices.

Clarifying question: What OECD means by tax policy analysis?

Bing’s answer: By tax policy analysis, OECD means:

**The monitoring of tax reform trends across countries and the conducting of country-specific tax policy reviews**, with a view to informing and guiding governments in their tax reform efforts. The OECD provides comparative data, analysis and recommendations on various aspects of tax policy design and implementation, such as tax rates, tax structures, tax incentives, tax administration, environmental taxation, digital taxation and international taxation.
**The provision of internationally comparable revenue statistics and high-quality economic analysis and tax policy advice**. The OECD collects and publishes annual statistics on government revenues from taxes and social security contributions for over 100 countries. The OECD also conducts research and analysis on the economic effects of taxation on growth, inequality, investment, productivity, innovation and other outcomes.
**The development and maintenance of international standards and best practices for tax policy design and coordination**. The OECD works with its member countries and other partners to develop common approaches and solutions for addressing cross-border tax issues, such as base erosion and profit shifting (BEPS), exchange of information (EOI), harmful tax practices (HTP) and transfer pricing (TP).

Clarifying question: What OECD means by tax administration?

Bing’s answer: OECD stands for Organisation for Economic Co-operation and Development. It is an international organization that works to shape policies that foster prosperity, equality, opportunity and well-being for all.

According to OECD, tax administration is “the management of the processes and resources involved in assessing and collecting taxes due under the law and paying refunds of tax overpaid”. Tax administration covers various aspects such as taxpayer services, compliance management, dispute resolution, revenue collection and performance measurement.

Clarifying question: How to close the tax gap?

Bing’s answer: The tax gap is the difference between total taxes owed and taxes paid on time. It can be caused by various factors, such as nonfiling, underreporting, underpayment, evasion, avoidance, or error. Closing the tax gap would require improving tax compliance and reducing tax avoidance strategies.

According to the Internal Revenue Service (IRS), the estimated gross tax gap for 2011–2013 was $441 billion per year. The net tax gap, which is the portion that will never be recovered through enforcement or other late payments, was $381 billion per year.

Some possible ways to close the tax gap are:

Increasing IRS funding and resources to enhance audit and enforcement capabilities.
Simplifying the tax code and reducing loopholes and deductions that enable tax avoidance.
Expanding information reporting and withholding requirements to increase transparency and verification of income and expenses.
Enhancing taxpayer education and assistance programs to reduce errors and increase voluntary compliance.
Implementing new technologies and data analytics to identify noncompliance patterns and risks.

These are some general suggestions based on what some experts have proposed. However, closing the tax gap is a complex and challenging issue that involves trade-offs between efficiency, equity, revenue, and administration costs. There is no single or simple solution that can address all aspects of the problem.

Clarifying question: How to calculate the tax gap?

Bing’s answer: The tax gap is calculated using three different amounts: the non-filing portion, the underreporting portion, and the underpayment portion. The gross tax gap is calculated by combining all three of these factors. The net tax gap is then calculated by subtracting late tax collections from the gross tax gap.

ChatGPT’s answer: The tax gap is the difference between the amount of taxes that should be paid to the government and the amount that is actually paid. Calculating the tax gap involves estimating the amount of tax that should be paid by taxpayers, and then comparing that estimate to the actual amount of tax collected by the government.

Here are some general steps that can be taken to calculate the tax gap:

Determine the tax base: The tax base is the total amount of income, profits, or other taxable transactions that are subject to taxation. This can be estimated using data from tax returns, surveys, or other sources.
Estimate compliance rates: Compliance rates refer to the percentage of taxpayers who accurately report their taxable income and pay the correct amount of tax. Compliance rates can be estimated using data from audits, surveys, or other sources.
Calculate the tax liability: The tax liability is the amount of tax that should be paid based on the tax base and tax rates. This can be calculated using tax laws and regulations.
Estimate the amount of tax collected: The amount of tax collected by the government can be estimated using tax revenue data.
Compare the estimated tax liability to the amount of tax collected: The difference between the estimated tax liability and the amount of tax collected is the tax gap.

Calculating the tax gap can be complex and may require access to a wide range of data sources. Governments and tax authorities often use a variety of methods and models to estimate the tax gap, including random audits, data matching, and statistical sampling.

Perplexity’s answer: The tax gap is the difference between the amount of taxes owed and the amount that is paid on time. The gross tax gap is calculated by subtracting total taxes paid from total taxes owed, while the net tax gap is calculated by subtracting late payments and IRS efforts collected from the gross tax gap.

Clarifying question: What is the non-filing portion of the tax gap?

Bing’s answer: The non-filing portion of the tax gap refers to taxes that are owed but not paid due to individuals or businesses failing to file a tax return. According to IRS data, 9 percent of the gross tax gap comes from non-filing.

Clarifying question: What is the underreporting portion of the tax gap?

Bing’s answer: The underreporting portion of the tax gap refers to taxes that are owed but not paid due to individuals or businesses incorrectly reporting their tax liability on their tax returns. This can occur when taxpayers understate their income, take improper deductions, overstate business expenses or erroneously claim credits. According to IRS data, underreporting represents about 80 percent of the tax gap.

Clarifying question: What is the underpayment portion of the tax?

Bing’s answer: The underpayment portion of the tax gap refers to taxes that are owed but not paid due to individuals or businesses failing to pay all of their taxes on time. According to IRS data, 11 percent of the gross tax gap comes from underpayment.

What are Key Topics in the Digital Tax Administration?

ChatGPT’s answer: Digital tax administration refers to the use of digital technologies to streamline and automate tax-related processes, such as filing tax returns, collecting tax payments, and conducting audits. Some key topics in digital tax administration include:

Electronic filing and payment: Digital tax administration involves the use of electronic filing and payment systems that allow taxpayers to submit their returns and make payments online. This can save time and reduce errors compared to paper-based systems.
Data analytics and automation: Digital tax administration relies on data analytics and automation tools to identify potential fraud, errors, and noncompliance. This can improve tax collection and reduce the need for manual interventions.
Online taxpayer services: Digital tax administration often includes online services for taxpayers, such as online portals, chatbots, and self-service tools. These services can help taxpayers understand their obligations and simplify the tax filing process.
Compliance and enforcement: Digital tax administration can enhance compliance and enforcement efforts by leveraging data analytics and automation to identify noncompliant taxpayers and target audits more effectively.
Cross-border taxation: The rise of digital commerce has made cross-border taxation more complex. Digital tax administration seeks to address these challenges by developing international standards and frameworks for taxing digital transactions.
Blockchain and cryptocurrency taxation: With the growing use of blockchain and cryptocurrency, digital tax administration also needs to address the tax implications of these technologies, including how to collect taxes on cryptocurrency transactions and how to ensure compliance with tax regulations in a decentralized system.

Bing’s answer: Digital transformation of tax administration is a journey that will take many years and requires many pieces to fit together to realize the full benefits. This includes co-development of many of the building blocks of future tax administration with other parts of government, with private sector actors and internationally. Digitalization can play a key role in helping tax authorities lower compliance and administrative costs, collect more revenue more efficiently, enhance transparency and service to taxpayers, and accommodate big data flows^[2].

Perplexity’s answer: Key topics in digital tax administration include the adoption of technology to enable successful and sustainable tax reforms ^[1], the proper taxation of the digital economy ^[1], and the development of e-services and digital solutions ^[2]. Digitalization can help tax authorities lower compliance and administrative costs, collect more revenue more efficiently, and improve taxpayer services ^[3]. Tax administrations are investing significant resources in their digital transformation journey ^[2] ^[4]. Tools such as Tax Administration Diagnostic Assessment Tool (TADAT), International Survey on Revenue Administration (ISORA), and Medium-Term Revenue Strategy can help tax administrations in their digitalization journey ^[5].

Conclusions

We have asked three generative AI engines what are the key terms and topics about tax and digital tax administration? In some cases initial answers have been additionally clarified by our own and/or AI suggested questions. Below is the list of key terms and topics we discovered after 15 min exercise.

Alternative minimum tax
Base erosion and profit shifting (BEPS)
Blockchain and cryptocurrency taxation, 15
Consumption tax
Cross-border taxation
Digital transformation
Electronic filing and payment
Exchange of information
Excise tax
International tax cooperation
IRS
Self-employed
Self-employment tax
Tax administration
Tax administration efficiency
Tax agent
Tax and crime
Tax audit
Tax base

Tax collection
Tax compliance
Tax deduction
Tax dispute resolution
Tax evasion
Tax exemption
Tax gap
Tax liability
Tax policy
Tax policy analysis
Tax policy design and evaluation
Tax return
Tax transparency and accountability
Tax withholding
Taxable income
Taxpayer
Taxpayer services
Value-added tax
VAT

No one is perfect and our little experiment shows it is better not to rely on a single tool as all of them have different strengths and missing spots. ChatGPT here produced more precise and specific replies that were more in line with the expected outcomes, but it lacks citing sources. The list of sources provided by Bing and Perplexity fits a dissertation but is helpful if you want to deeper the study.

Generative AI is a huge step forward in communication between humans and computers. Using a combination of tools narrows the search and helps to speed up research but does not end the need for fact-checking.

In the next article, we are going to ask AI to explain some of the AI-discovered tax administration terms and topics to the 5 years old children. Could be fun 😊

Links to the Sources Cited by AIs

Bing Suggested Sources

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Understanding the latest Tax Gap estimates and overall taxpayer …. https://www.irs.gov/newsroom/understanding-the-latest-tax-gap-estimates-and-overall-taxpayer-compliance.
Topic No. 652 Notice of Underreported Income – CP2000. https://www.irs.gov/taxtopics/tc652.
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Perplexity suggested sources:

[1] Sources of the answer: 1. weforum.org, 2. weforum.org, 3 visualcapitalist.com , 4. mckinsey.com, 5. infoworld.com

[2] Sources: 1. oecd.org, 2. adb.org, 3. blogs.sas.com