Artificial Intelligence in Iran's Tax System and a Comparative Study with OECD Countries: Assessing Digital Maturity and Smart Governance Framework

Artificial intelligence (AI) is rapidly changing the way governments design and deliver public services. Tax administration is one of the areas where these changes are becoming increasingly visible. This study examines the potential role of AI in advancing Iran's tax administration system by applying the OECD Digital Transformation Maturity Model (DTMM). We adopt a descriptive-comparative approach and review the experiences of four digitally advanced tax administrations-Estonia, Singapore, Australia, and the United Kingdom. These cases are used as benchmarks to evaluate the current state of digital maturity in Iran across the six dimensions of the DTMM. The findings suggest that Iran has made noticeable progress in digitalising tax services through initiatives such as electronic filing systems and e-invoicing. However, several challenges continue to limit further transformation. These include fragmented data systems, insufficient analytical infrastructure, shortages of AI-related expertise, and the absence of comprehensive governance mechanisms. Based on the OECD Tax Administration, vision and existing research on AI governance, the study proposes a four-layer Smart Tax Governance Framework. The framework consists of digital infrastructure, institutional integration, AI-driven intelligence, and governance and ethical oversight. Together, these layers provide a practical roadmap for integrating AI into tax administration, particularly in developing economies. The study concludes with policy recommendations focused on strengthening data integration, developing clear regulatory and ethical guidelines, investing in workforce capabilities, and implementing AI through phased pilot projects before large-scale deployment.

کلیدواژه ها:

Artificial Intelligence ، Tax Administration ، Digital Transformation ، Smart Tax Governance ، OECD Digital Transformation Maturity Model