Tax education as a key tool to achieve the Sustainable Development Goals (SDG): new challenges after the emergence of AI
Keywords:
Tax education, international taxation, SDGs, OECD, tax fraud, inequality, new challenges, AIAbstract
This work shows the growing importance given in recent years to tax education within the "soft law” for its relationship with tax compliance, reduction of tax fraud, and development of more sustainable societies. Hence, its current drive and inclusion in the new challenges and proposals within international taxation.
Based on the compilation and analysis of the most recent studies, reports, and works, with special mention to those prepared within the OECD framework, it is determined which Sustainable Development Goals (SDG) are favoured by promoting policies and programs in the area of tax education.
The implications of the emergence of artificial intelligence (AI) in the design of future measures to promote tax education are then explored, identifying both the opportunities and those aspects that could hinder the achievement of the SDGs. In conclusion, the need to carefully address these aspects in the development of educational programs on taxation is underlined to maximize their benefits and face the new challenges that could lead to harm and regression if they are not taken into consideration in the future.
Author Biography
Ana María Enríquez Rodríguez, University of Barcelona
Ana Mª Enríquez Rodríguez is a Ph.D. student at the University of Barcelona's Faculty of Law, specializing in Financial and Tax Law. Her research focuses on the role of tax education in combating tax fraud, emphasizing its potential to foster cooperative tax compliance and improve tax collection systems. By exploring innovative strategies within the existing legal framework, she aims to enhance the effectiveness of tax administrations and promote more efficient and equitable fiscal systems. She has contributed to academic discussions on international tax cooperation and governance, including participation in the International Congress on Tax Administrations' Efficiency, where she engaged in topics such as international trade and indirect taxation. She is also affiliated with the journal “Education and Law Review”, reflecting her academic interest in education-related legal issues.
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