Η τεχνητή νοημοσύνη στην αντιμετώπιση της φοροδιαφυγής και στο ξέπλυμα μαύρου χρήματος

Μαρκαντώνης, Αντώνιος

Artificial intelligence in tackling tax evasion and money laundering

Master Thesis

Author

Μαρκαντώνης, Αντώνιος

Date

2025-04

Abstract

Tax evasion is the illegal non-payment of taxes, by individuals or legal entities who deceive tax authorities by misrepresenting their financial affairs in order to reduce their tax liability. Tax avoidance, although legal, exploits loopholes in tax legislation to the benefit of the taxpayer, to reduce the amount of tax paid by means that fall within the law. The shadow economy includes undeclared employment, the black market and the informal economy. It is estimated to constitute a significant part of the GDP of many countries, affecting public revenues and increasing inequality. Financial crimes such as money laundering represent the dark side of the shadow economy. Money laundering involves disguising the origin of illegally obtained money, making it appear as if it comes from a legitimate source. This crime supports other illegal activities, including terrorism and drug trafficking, by incorporating “dirty money” into the mainstream financial system. Recent advances in technology, such as artificial intelligence and blockchain, have improved efforts to combat tax evasion and the shadow economy. These tools help analyze huge data sets to identify patterns to uncover illegal activities and improve transaction transparency. However, challenges remain, including ethical concerns and the pace of technological change, which can also benefit those seeking to evade taxes or launder money.

Postgraduate Studies Programme

Εφαρμοσμένη Δημόσια Οικονομική και Πολιτική

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής Επιστήμης

Number of pages

108

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/18118

Collections

Τμήμα Οικονομικής Επιστήμης

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Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα