What is it about?
This research explores a hidden danger in modern tax and regulatory systems: "Systemic Intent Shadows" (SIS). When government agencies use Artificial Intelligence to enforce compliance, the AI often follows the letter of the law while ignoring the practical reality of how people work. This creates a "fog" of administrative delays—such as the 20-week processing lags currently seen in international tax cases. The paper identifies why adding more technology sometimes makes the system slower and less fair for the average taxpayer, creating a paradox where "perfect" digital enforcement leads to "broken" real-world results.
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Why is it important?
As the IRS and global tax authorities move toward "AI-First" enforcement, we are seeing a collapse in systemic efficiency. This paper provides a new framework (SIS) for understanding why these systems fail and how to fix them. It is critical for policymakers, fintech developers, and tax professionals who need to navigate the gap between a government's "digital intent" and the "forensic reality" of the people caught in the machine.
Perspectives
From the perspective of a forensic practitioner working in the trenches of US-Mexico and UK cross-border compliance, I see the human cost of these "shadows" every day. This paper bridges the gap between high-level academic theory and the boots-on-the-ground reality of fiscal risk management.
Mr. Julian Rodriguez
Read the Original
This page is a summary of: The Brights in the Fog: How AI-Driven Compliance Amplifies Systemic Intent Shadows (SIS), January 2026, Elsevier,
DOI: 10.2139/ssrn.6110006.
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