ARTIFICIAL INTELLIGENCE CHATBOTS AND ITS IMPACT ON THE VENEZUELAN TAX ADMINISTRATION

Abstract

This research was carried out with the purpose of analyzing ChatBots artificial intelligence and its impact on the Venezuelan Tax Administration. The methodology applied was the descriptive observational study of documentary type under the qualitative paradigm. For this research, an exhaustive review of academic literature was carried out using various electronic search engines and repositories of indexed journals, with the purpose of collecting and analyzing the scientific evidence available on the use of ChatBots in the field of Tax Administration, identifying the advances, challenges and opportunities that this technology presents in this context. The result was that ChatBots powered by AI offer a promising opportunity for the Venezuelan Tax Administration, since they can improve the experience of taxpayers, responsible parties and interested third parties with an efficient and personalized 24-hour assistance service, reduce costs operational by automating repetitive tasks, and playing a key role in promoting tax compliance by providing guidance on requirements, deadlines and procedures.