EVOLVING TAX COMPLIANCE IN THE DIGITAL ERA

This book aims to provide a comprehensive review of the integration of artificial intelligence (AI) and blockchain technology in U.S. tax administration. It explores how these technologies are Adelekan Adisa Ilugbusi Obi Awonuga Asuzu & Ndubuisi 311-335 Page 311Computer Science & IT Research Journal Volume 5 Issue 2 February 2024 revolutionizing tax compliance and fraud detection offering a comparative analysis with traditional methods. The paper highlights the potential benefits of these technologies in enhancing efficiency accuracy and transparency in tax administration aligning with the U.S. government''s objectives of ensuring fiscal integrity and public trust. The review also examines international best practices and proposes how the U.S. can leverage these technologies to maintain its global leadership in financial governance and innovation. The study is structured around four key objectives: assessing the current integration of AI and blockchain in tax administration evaluating their effectiveness in enhancing tax compliance identifying implementation challenges and developing strategic recommendations.