In recent years, technology has become increasingly important in monitoring tax evasion. With the growing amount of data generated by companies, tax authorities have been struggling to analyze the information efficiently and effectively. This is one of the main reasons why Artificial Intelligence (AI) has become a viable and promising solution.
One of the main applications of AI in tax enforcement is the detection of tax fraud. Through machine learning algorithms, AI is able to analyze large volumes of tax data, identifying discrepancies and inconsistencies that may indicate the occurrence of fraud.
Furthermore, AI makes it easier for tax authorities to access and understand data, enabling the exchange of information between jurisdictions and the use of data from different sources in the digital environment. This makes it possible to map defaulters and potential defaulters, identifying patterns and particularities of bad payers, helping to monitor tax evasion.
Goiás: monitoring cargo transportation
The state in the Central-West region job function email list began adopting, in April 2023, a system with artificial intelligence that helps combat tax evasion in cargo transportation.
The state’s Department of Economy has installed 72 antennas, 31 of which are already in operation. These antennas have equipment that photographs the license plates of cargo vehicles and sends them for tax assessment at the Department’s technology center.
By reading the license plates, the system captures updated data on the tax documentation issued for the inspected vehicle, with technology capable of cross-referencing data in real time. In case of doubt, the taxpayer will be approached.
This model allows the inspector to know this company offers fast which vehicles are transporting products with or without a receipt, with the wrong or correct weight.
Maranhão: ICMS monitoring
The State Secretariat of Maranhão is developing aqb directory SMART, the Automated Measurement and Tax Recovery System, whose objective is to increase control of inspection actions against fraud and tax evasion.
SMART’s focus is to improve the management of the Tax on the Circulation of Goods and Services (ICMS), a tax responsible for 90% of the State’s own revenue.
Through this system, SEFAZ will be able to monitor current prices for each product and calculate the ICMS due on the prices charged, identifying the inflationary gap in the values charged in operations for final consumption.
Piauí: identification of inconsistencies in NFC-e
The Piauí Treasury Department is using AI to identify inconsistencies in the issuance of Electronic Consumer Invoices (NFC-e). The system has been in use since 2022.
The Tax Audit System with Artificial Intelligence (SAFIA) is capable of learning behaviors, detecting anomalies and issuing alerts in real time, enabling immediate action by SEFAZ.
Taxpayers who are notified will have the opportunity to contest the amounts owed and self-regulate, allowing the correction of the errors identified without the collection of punitive fines.