Abstract

New technologies transform public policies and the services provided to citizens, contributing significant added value to them individually or collectively. The same applies to the case of Artificial Intelligence (AI) in Tax Administration (TA). Contemporary TA integrates in its operation a number of algorithmic applications in high impact areas of taxation. This paper aims to analyze Greek taxpayers’ attitudes regarding issues of digital ethics in the context of digital transformation of Greek TA, examining in particular the possible effects of AI applications in matters of efficiency, transparency and corruption in the country. The present research is based on a large-scale representative sample of 965 taxpayers who were contacted through the authors’ questionnaire, allowing them to capture a wide range of views and explore taxpayers’ attitudes.  The research shows that taxpayers in Greece are currently positively influenced by Tax Administrations’ digital revolution. To this end, digital revolution of Public Administration (PA) in general has positively influenced taxpayers’ attitudes as citizens. Issues, however, of digital ethics seem to raise questions about the new AI strategy in Greece. Finally, it offers a fresh view, adding new dimensions of analysis and some new insights in the existing body of knowledge on the use of AI implementation on taxpayers’ attitudes, leading to some useful implications for public servants and TA in Greece.

Key words: Digital ethics policy, TA, taxpayers’ attitude, Greece.