I have chosen a literature review method to achieve the objectives of this research. This method enables us to systematically collect, organize, and analyze existing literature on the application of AI tax algorithms in China. Through comprehensive analysis of the literature, we can gain insights into the ethical considerations associated with the implementation of AI tax algorithms and their potential impacts on various stakeholders.
However, literature reviews also have some limitations. Since our research relies solely on the analysis of existing literature, it may be constrained by the quantity and quality of available literature. Additionally, literature reviews cannot directly collect original data, thus, we may not have a comprehensive understanding of the specific circumstances and impacts of AI tax algorithm implementation.
To address these potential objections, we must be prepared to respond to the queries raised by various stakeholders. These stakeholders may include taxpayers, government agencies, as well as other social organizations and individuals. Given the relatively immature use of AI technology in the field of taxation in China, there may be insufficient literature and theoretical support. Additionally, official ethical guidelines for AI technology are not fully established, posing additional challenges to our research.
I can address these challenges by collecting information from various sources, including academic literature, government reports, policy documents, and industry research reports. This approach ensures a more comprehensive understanding of the ethical implications of AI tax algorithms. We can also draw upon international experiences and best practices. While China has not yet established comprehensive ethical guidelines, we can learn from international experiences and best practices, and compare them with international ethical guidelines, especially those from developed countries in the fields of artificial intelligence and tax administration. This will provide us with valuable references and insights.
