从理论到实践：税务管理的战略性人工智能集成模型

Prosperity Insight SeriesNSTITUTIONS | INSTITUTIONS | INSTITUTIONS | INSTITUTIONS | INSTITUTIONS | INSTITUTIONSNSTITUTIONS | INSTITUTIONS | INSTITUTIONS | INSTITUTIONS | INSTITUTIONS | INSTITUTIONS| INSTITUTIONS | INSTITUTIONS | INSTITUTIONS | INSTITUTIONS | INSTITUTIONS | IN| INSTITUTIONS | INSTITUTIONS | INSTITUTIONS | INSTITUTIONS | INSTITUTIONS | ININSTITUTIONSFROM THEORY TO PRACTICE:A STRATEGIC AI INTEGRATION MODEL FOR REVENUE ADMINISTRATIONSRaúl Junquera, Ivan Krsul, Vladimir Calderón, Joey Ghaleb, and Cristian LucasPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedGOVERNANCE | GOVERNANCE | GOVERNANCE | GOVERNANCE | GOVERNANCE | GOVERNANCFROM THEORY TO PRACTICE:A STRATEGIC AI INTEGRATION MODEL FOR REVENUE ADMINISTRATIONSRaúl Junquera, Ivan Krsul, Vladimir Calderón, Joey Ghaleb, and Cristian Lucas© 2025 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW Washington DC 20433 Telephone: 202-473-1000 Internet: www.worldbank.org This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and does not assume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the use of or failure to use the information, methods, processes, or conclusions set forth. The boundaries, colors, denominations, links/footnotes and other information shown in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. The citation of works authored by others does not mean the World Bank endorses the views expressed by those authors or the content of their works.Nothing herein shall constitute or be construed or considered to be a limitation upon or waiver of the privileges and immunities of The World Bank, all of which are specifically reserved.Rights and PermissionsThe material in this work is subject to copyright. Because The World Bank encourages dissemination of its knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given. Any queries on rights and licenses, including subsidiary rights, should be addressed to World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e-mail: pubrights@worldbank.org.TABLE OF CONTENTSAbstract vi1. Introduction 12. A Brief Overview of AI 43. Use of AI in Revenue Administration 73.1 Objectives and Goals of AI Integration into a Revenue Administration 83.2 Potential Impact of AI on the Organizational Structure