AI in Compliance Supervision for Tax Administration

1. Identify practical applications of AI in tax compliance supervision and assess their limitations.
2. Analyse taxpayer information to prioritise compliance risks and allocate supervisory resources.
3. Supervise compliance casework using consistent reviw criteria, documented evidence and quality controls.
4. Monitor team performance through dashboards, exception reports and balanced compliance indicators.
5. Develop a responsible AI adoption plan aligned with taxpayer confidentiality, applicable requirements and institutional accountability.

Course Outline

1. Modern Tax Compliance Supervision and AI

• Examining the supervisor’s role in compliance planning, staff guidance, case review and revenue protection.
• Identifying opportunities for AI assistance in information analysis, document review and management reporting.

2. Liberian Tax Administration and Compliance Procedures

• Mapping relevant Liberian tax obligations and institutional procedures to supervisory responsibilities.
• Developing review checklists covering taxpayer rights, confidentiality, procedural compliance and authorised decision-making.

3. Taxpayer Data Management and Quality

• Assessing the completeness, accuracy and consistency of registration, filing, payment and third-party information.
• Applying data validation, access controls and anonymisation before using information in analytical or AI tools.

4. Risk-Based Taxpayer Profiling and Case Selection

• Identifying indicators such as persistent non-filing, payment gaps, inconsistent declarations and unusual changes in reported activity.
• Developing transparent risk criteria and reviewing analytical flags before selecting cases for intervention.

5. AI-Assisted Compliance Analysis

• Using AI to support document summaries, spreadsheet analysis, record comparisons and identification of issues requiring investigation.
• Checking AI-generated findings against source records and documenting assumptions, limitations and human review.

6. Supervising Compliance Cases and Interventions

• Assigning cases, setting milestones and monitoring follow-up according to risk, complexity and staff capacity.
• Reviewing the suitability of taxpayer education, filing reminders, desk reviews, audit referrals and other authorised responses.

7. Quality Assurance and Supervisory Decision-Making

• Reviewing case files for sufficient evidence, accurate calculations, consistent reasoning and appropriate approvals.
• Distinguishing errors, unresolved discrepancies and suspected non-compliance before recommending further action.

8. Compliance Dashboards and Team Performance

• Developing dashboards for filing compliance, payment compliance, case ageing, outstanding actions and case outcomes.
• Assessing productivity, case quality, timely resolution and sustained compliance improvement using balanced indicators.

9. Responsible AI, Ethics and Taxpayer Communication

• Managing inaccurate outputs, bias, unauthorised disclosure and excessive reliance on automated recommendations.
• Supervising clear taxpayer correspondence, fair treatment, complaint handling and escalation through approved channels.

10. Integrated Case Study and Supervisory Improvement Plan

• Completing a practical exercise covering taxpayer risk analysis, case allocation, supervisory review and management reporting.
• Developing an implementation plan covering priority AI applications, safeguards, staff training, responsibilities and success measures.

This short course is aimed at internal auditors, with or without formal qualifications or experience in auditing, who work in an internal audit environment