IoT Data Mining of Air Cargo for Autonomous Artificial Intelligent Raising of Import Duties by Revenue and Customs

Abstract

The vision presented by OECD's Forum on Tax Administration proposes a digital transformation of tax administration by embedding tax collecting process into the everyday activities that taxpayers use to service their needs rather than being an add-on process. The ATTACC project demonstrates how this could be achieved through Generic Radio Access Network (GRAN)-IoT-enabled cross-border trading. This project seeks to reduce frictions in international trade that stem from data duplication and complex administrative processes to deliver an automated cross-border tax and customs compliance capability and apply AI to analyze large datasets to spot discrepancies between declared income and actual financial activity.