From Predictive Accuracy to Algorithmic Justice: Mapping the Multidimensional Impact of AI in Tax Auditing
This study examines the transformative impact of artificial intelligence (AI) on tax auditing through a PRISMA-compliant systematic literature review and textometric analysis. By analyzing literature published between 2015 and 2025 using IRAMUTEQ, we uncover a nuanced perspective on AI’s evolving role. The results reveal a scholarly discourse highlighting significant advances in tax fraud prediction and financial risk assessment via deep learning and neural networks. This technological shift extends beyond operational efficiency to broader macroeconomic governance, simultaneously raising challenges regarding taxpayer equity and trust. Our findings underscore a transition in academic focus from purely technical applications to the ethical and psychological dimensions of AI. Finally, we propose the AI-Driven Tax Audit Model (ATAM), a framework designed to guide tax authorities in integrating these technologies by balancing algorithmic efficiency and financial risk mitigation with vertical equity and explainability.
Authors
- K. Mokhlis
- Mourad Jbene (ORCID: https://orcid.org/0000-0001-8335-7731)
- Anas Azenzoul (ORCID: https://orcid.org/0009-0003-3159-7137)
- Sara Nait Slimane
- Sophia Vandapuye (ORCID: https://orcid.org/0000-0002-6075-1178)
- Nacer Mahouat
Institutions
- Cadi Ayyad University (MA)
- Mohammed V University (MA)
- Institut Supérieur d'Études Maritimes (MA)
- Institut Supérieur du Génie Appliqué (MA)
- Hassania School of Public Works (MA)
- University of Hassan II Casablanca (MA)
Publication Details
- Journal
- Journal of risk and financial management
- Published
- 2026-05-12
- DOI
- https://doi.org/10.3390/jrfm19050354
- Primary Topic
- FinTech, Crowdfunding, Digital Finance
- Type
- article
- Field-Weighted Citation Impact
- 0.00