Privacy Concerns and Ethical Considerations in Integrating AI into Tax Control Processes

This chapter presents a systematic literature review (SLR) on the privacy concerns and ethical considerations arising from the integration of artificial intelligence (AI) into tax control processes. Using the PRISMA methodology, 91 peer-reviewed studies published between 2014 and 2024 were analyzed to explore the opportunities and risks associated with AI adoption in tax administration. The review identifies three core ethical themes: accountability and explainability, data protection and privacy, and fairness and non-discrimination. Findings reveal widespread concerns regarding the opacity of AI decision-making, data misuse, and algorithmic bias, which may undermine taxpayer trust and procedural justice. The chapter offers policy recommendations and emphasizes the importance of human oversight, legal compliance, and fairness audits to ensure responsible AI deployment. This research provides valuable insights for policymakers, tax authorities, and scholars seeking to balance technological innovation with ethical governance in the evolving landscape of digital taxation.