BACKGROUND The topicality of the research lies in the fact that the pace of artificial intelligence (AI) and Big Data technology adoption in the public administration sector is shifting radically the approaches to the administration of taxation, the transparency and accountability of the institutions. The growing digital aspect of fiscal frameworks necessitates the development of a unified regulatory framework and global standard of the ethical application of AI. The purpose of the study is to identify the regulatory prerequisites for the introduction of AI and Big Data in the public administration of tax systems in the international context. The object of the study is tax administrations of different countries that integrate analytical algorithms into tax risk management processes. MATERIALS AND METHODS The methodological basis is based on comparative and analytical, content analysis of regulatory documents, as well as empirical generalization of statistical indicators of digital maturity of fiscal authorities. RESULTS As a result, it is established that the highest level of tax administration efficiency is achieved in countries where the regulatory framework is harmonized with international ethical principles and provides for transparent mechanisms for controlling algorithms. The connection between the digital maturity index and growth in the tax revenue is disclosed, which proves the possibility to use AI in the fiscal processes analytically. CONCLUSION The author evaluates the major international documents (OECD, IMF, World Bank, Council of Europe, European Parliament) which are a single set of laws on the responsible usage of intellectual technologies. The practical value of the obtained results is associated with the fact that the suggested analytical model could be implemented to create national plans of the digital transformation of tax authorities and enhance their openness and effectiveness in management. The study is the foundation of the subsequent investigation of the interplay between regulatory frameworks, technological maturity and ethics of digital governance.
Iaroslav Ianushevych (Fri,) studied this question.