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Stream/Area:
-
Subject:
-
Paper ID:
IJSREM64499
Volume:
10 |
6 |
Jun 2026
Pages:
1-9
Publication Frequency:
Monthly (12 issues per year)
License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.
Kerala GST Department
GST Department
Tax evasion remains one of the major challenges affecting revenue mobilization and economic governance in India. Although the Goods and Services Tax (GST) and Income Tax systems independently collect vast amounts of taxpayer information, limited real-time integration and intelligence-driven analysis often hinder the identification of tax evasion, fake invoicing, under-reporting of income, and non-compliant taxpayers. This research proposes the development of an Artificial Intelligence (AI)-Based Integrated Tax Intelligence and Early Warning System that combines data from GST and Income Tax Departments to facilitate proactive tax administration and revenue protection. The proposed framework utilizes Big Data Analytics, Machine Learning, Risk Scoring Models, Predictive Analytics, and Automated Alert Mechanisms to identify high-risk taxpayers and suspicious transactions. The system integrates taxpayer information from GST returns, Income Tax returns, TDS/TCS records, e-Invoices, e-Way Bills, banking transactions, customs data, and other government databases to generate real-time compliance alerts and risk assessments. The proposed system aims to enhance tax compliance, reduce revenue leakage, detect tax fraud at an early stage, improve interdepartmental coordination, and support evidence-based decision-making. The study contributes towards building a National Tax Intelligence Framework capable of strengthening India's tax administration through advanced analytics and artificial intelligence technologies.
KEYWORDS
The proposed Artificial Intelligence-Based Integrated Tax Intelligence and Early Warning System represents a transformative approach to modern tax administration in India. By integrating GST, Income Tax, banking, customs, corporate, and geospatial data sources, the framework enables real-time risk assessment, predictive analytics, and proactive tax enforcement. The implementation of such a system can significantly reduce tax evasion, improve compliance, enhance revenue protection, and strengthen India's digital governance ecosystem. The research contributes towards the development of a comprehensive National Tax Intelligence Platform capable of supporting future data-driven tax administration and economic governance initiatives.
1. Allingham, M.G. & Sandmo, Income Tax Evasion: A Theoretical Analysis 2. Slemrod, Joel , Cheating Ourselves: The Economics of Tax Evasion 3. Organisation for Economic Co-operation and Development (OECD), AI in Tax Administration: Governing with Artificial Intelligence 4. Zumaya, M., Lozano, S., and Co-authors, Identifying Tax Evasion in Mexico with Tools from Network Science and Machine Learning 5. Alexopoulos, T., Dellaportas, P., and Co-authors, A Network and Machine Learning Approach to Detect Value Added Tax Fraud 6. Datta, S., Thakkar, A., & Dabhade, Combating GST Input Tax Credit Fraud in India: Forensic Accounting, Data Analytics, and Legal Enforcement Strategies 7. Russell, Stuart & Norvig, Peter, Artificial Intelligence: A Modern Approach 8. Han, Jiawei, Kamber, Micheline & Pei, Jian, Data Mining: Concepts and Techniques 9. Newman, Mark, Networks 10. Mayer-Schönberger, Viktor & Cukier, Kenneth , Big Data: A Revolution That Will Transform How We Live, Work, and Think
Publication Date
6/4/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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Conflict of Interest
The authors declare no conflict of interest related to this research work.
Funding Information
No funding information available for this research.
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