IMF-用于合规风险分析的生成性人工智能：在税务和海关管理中的应用（英）

Generative Artificial Intelligence for Compliance Risk Analysis:Applications in Tax and Customs AdministrationJoshua Aslett, Thomas Cantens, François Chastel, Emmanuel Crown, and Stuart HamiltonTNM/2025/13N O T E S & M A N U A L SN O T E S & M A N U A L STECHNICALTECHNICALTECHNICAL NOTES AND MANUALSGenerative Artificial Intelligence for Compliance Risk Analysis:Applications in Tax and Customs AdministrationJoshua Aslett, Thomas Cantens, François Chastel, Emmanuel Crown, and Stuart HamiltonAuthorized for distribution by Ruud De MooijThis technical note and manual (TNM) addresses the following questions: yWhat is generative artificial intelligence (GenAI), and how does it work? yHow can current GenAI services support compliance risk analysis? yWhat are practical examples that demonstrate GenAI’s current utility? yWhen using GenAI for risk analysis, what guidelines should be adhered to? yWhat probable future developments are likely to influence planning?The demonstrations and prototypes featured in Sections IV and V of this note are experimental in nature and intended for educational purposes only. In exploring any operational applications, care should be taken to ensure that associated risks are understood and addressed. For further guidance, see Understanding Artificial Intelligence in Tax and Customs Administration (Aslett and others 2024a), specifically Section V and Annex 3. Section V of the note outlines 10 actions that promote responsible use of artificial intelligence (AI). Annex 3 provides an AI risk assessment methodology that is tailored to tax and customs administration and suitable for evaluating AI use cases, including those that involve GenAI specifically. © 2025 International Monetary FundCover Design: IMF Creative SolutionsCataloging-in-Publication DataIMF LibraryNames: Aslett, Joshua, author. | Cantens, Thomas, author. | Chastel, François, author. | Crown, Emmanuel, author. | Hamilton, Stuart Gordon, author. | International Monetary Fund, publisher. Title: Generative artificial intelligence for compliance risk analysis : applications in tax and customs administration / Joshua Aslett, Thomas Cantens, François Chastel, Emmanuel Crown, and Stuart HamiltonOther titles: Generative AI for compliance risk analysis. | Technical notes and manuals.Description: Washington, DC : International Monetary Fund, 2025. | Aug. 2025. | TNM/2025/13. | Includes bibliographical references.Identifiers: ISBN: 9798229012430 (paper) 9798229012614 (ePub) 9798229012577 (web PDF)Subjects: LCSH: Artificial Intelligence. | Tax administration and procedure—Technological innovations. | Customs administration—Technological innovations.Classification: HC79.I55.A8 2025DISCLAIMER:This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.Recommended citation:Aslett, Joshua, T