Artificial Intelligence in the Tax Field: Comparative Study Between France and Morocco

From medicine to finance, including industry, agriculture, energy and services, artificial intelligence (AI) is making exponential progress in our societies and penetrating all areas of our economic and social life.. In this article, we will focus on the intervention of AI in the field of taxation. Indeed, all over the world, tax administrations are increasingly relying on artificial intelligence not only to fight against tax fraud thanks to complex software allowing rapid and precise exchanges of information, but also in the aim of promoting better communication with taxpayers. To this end and on the basis of a documentary exploration, we will carry out a comparative study between France and Morocco in terms of deployment of AI in two tax administrations. This article constitutes a new approach in the study of the strategies adopted by different countries for optimal use of AI in tax matters. Furthermore, we will briefly examine the need for States to establish a legal framework capable of regulating AI in order to contain possible abuses generated by this new technology, particularly in terms of protection and security of personal data.