Resumen

VILLCA CONDORI, Hernan Felipe. Artificial intelligence and tax collection: an alternative for improving local governments. Impulso [online]. 2025, vol.5, n.11, pp.537-553.  Epub 02-Jul-2025. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.5i11.161.

The application of artificial intelligence (AI) in local tax collection is presented as an innovative solution to combat tax evasion, optimize administrative processes, and increase efficiency in municipal governments. The objective of this article is to critically evaluate the existing available material. Through a systematic review, using a quantitative methodology, it compiles a large number of scientific articles that address the context of AI in tax collection in local governments. The following databases were reviewed: Scielo, EBSCO, Wos, Google Scholar, and Scopus. Using the PRISMA system, key terms associated with AI and tax collection were used as inclusion criteria to retrieve 15 classified articles from the last five years.AI is a key enabler for transforming local tax collection, but its success depends on comprehensive strategies that combine technology, regulatory adjustments, and inter-institutional cooperation.

Palabras clave : Cybernetics; Computer Science; Intelligence; Logic; Fiscal Policy; Taxes.

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