Senegal · Dakar · See the Senegal profile · See the Dakar profile
Evidence: Quasi-experimental Top 47% 60/100 · Ask Evidence Copilot about this practice
Senegal's tax authority DGID and World Bank researchers split the national corporate audit program between inspectors and a transparent ML risk-scoring algorithm. Algorithm-picked audits detected 89% less evasion, showing human expertise still beat the algorithm here.
Senegal's tax authority DGID, with the World Bank's Development Research Group, ran an at-scale field experiment embedding a machine-learning algorithm directly into the national corporate tax audit programme.
Half of the audit slate was selected by experienced tax inspectors using their usual judgement; the other half by a transparent risk-scoring algorithm trained on prior filings and audit outcomes, compared across a full audit cycle.
Algorithm-selected cases were 18 percentage points less likely to actually be audited, detected 89% less evasion than inspector-selected cases, and were less cost-effective; the algorithm did not reduce corruption risk.
Senegal completes only around 500 full audits a year, too little outcome data to train a model matching a veteran inspector's judgement — a cautionary result for other revenue authorities.
National / regional programmes
Indicative funding routes for practices of this type — always check each programme's current calls and eligibility rules.
Do you run this practice? Claim it — verified implementers get a public contact pathway and can propose corrections.
Where this practice's information was retrieved from, and when.
Angola
Angola's tax authority AGT used AI to cross-reference e-invoices and import records, flagging 15,000 of ~40,000 firms that filed zero-revenue …
Argentina
Córdoba became the first Argentine jurisdiction to write AI use into its Tax Code: taxpayers must be told when AI …
Slovakia
Since 2019 Slovakia has routed every cash-register receipt through eKasa's real-time AI risk-scoring for VAT fraud, part of a push …
Mexico
Mexico's tax authority uses AI to flag fraudulent e-invoicing and shell companies, and runs OrientaSAT, a chatbot serving taxpayers — …
Open full copilot Grounded in cited practices — always check the sources.