Discussing the application of artificial intelligence in tax policy research

Abstract

This article discusses the important role of artificial intelligence (AI) in tax policy research and planning. Unlike traditional methods, AI enables the processing of big data, the modeling of non-linear relationships and the forecasting of impacts from policy adjustments such as corporate income tax, valueadded tax VAT, and the global minimum tax (GMT). This helps to optimize tax policy through multiobjective algorithms, contributing to a balance between economic efficiency and social equity. However, the application of AI in tax policy and academia still faces numerous challenges, including a lack of open data, limited interdisciplinary connections, an insufficient legal framework, and high technology costs. The article proposes integrating AI into training programs and establishing interdisciplinary research centers to enhance analytical capabilities and innovate tax policy in Vietnam.