用于合规风险分析的生成性人工智能：在税务和海关管理中的应用（英）

N O T E S&M A N U A L SN O T E S&M A N U A L S Generative Artificial Intelligencefor Compliance Risk Analysis: Applications in Tax and CustomsAdministration Joshua Aslett, Thomas Cantens, François Chastel,Emmanuel Crown, and Stuart Hamilton TECHNICAL NOTES AND MANUALS Generative Artificial Intelligencefor Compliance Risk Analysis:Applications in Tax and CustomsAdministration Joshua Aslett, Thomas Cantens, François Chastel,Emmanuel Crown, and Stuart Hamilton Authorized for distribution by Ruud De Mooij This technical note and manual (TNM) addresses the following questions: yWhat is generative artificial intelligence (GenAI), and how does it work?yHow can current GenAI services support compliance risk analysis?yWhat are practical examples that demonstrate GenAI’s current utility?yWhen using GenAI for risk analysis, what guidelines should be adhered to?yWhat probable future developments are likely to influence planning? © 2025 International Monetary FundCover Design: IMF Creative Solutions Cataloging-in-Publication DataIMF Library Names: Aslett, Joshua, author. | Cantens, Thomas, author. | Chastel, François, author. | Crown, Emmanuel,author. | Hamilton, Stuart Gordon, author. | International Monetary Fund, publisher. Title: Generative artificial intelligence for compliance risk analysis : applications in tax and customsadministration / Joshua Aslett, Thomas Cantens, François Chastel, Emmanuel Crown, and Stuart HamiltonOther titles: Generative AI for compliance risk analysis. | Technical notes and manuals. Description: Washington, DC : International Monetary Fund, 2025. | Aug. 2025. | TNM/2025/13. | Includesbibliographical references. Subjects: LCSH: Artificial Intelligence. | Tax administration and procedure—Technological innovations. |Customs administration—Technological innovations.Classification: HC79.I55.A8 2025 DISCLAIMER: This Technical Guidance Note should not be reported as representing the views of the IMF. The viewsexpressed in this paper are those of the authors and do not necessarily represent the views of theIMF, its Executive Board, or IMF management. Recommended citation: Aslett, Joshua, Thomas Cantens, François Chastel, Emmanuel Crown, and Stuart Hamilton. 2025.”Generative Artificial Intelligence for Compliance Risk Analysis: Applications in Tax and CustomsAdministration.” IMF Technical Notes and Manuals 2025/13. International Monetary Fund, Washington, DC. Contents Abbreviations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1I.Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2II.Understanding Generative AI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3What Is Generative AI?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3How Does GenAI Work?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3III.Using GenAI for Compliance Risk Analysis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7How Can Use Cases Be Generalized and Understood?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7How Can GenAI Support Compliance Risk Analysis?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9IV.Demonstrations Using Hosted Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11V.Toward On-Premises Applications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15VI.Suggested Guidelines for Operational Use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .201. Understand When to Use GenAI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .202. Mandate Human Accountability for Outcomes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .213. Anticipate Changes and Prioritize Staff Training. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .214. Build (and Secure) a Repository of Compliance Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .215. Iterate Adoption of GenAI Slowly, with Caution. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22VII.Concl