{"id":"AIBD-0709","title":"Norway's Auditor General reports that the tax agency's deduction model made controls more accurate, with a tax effect of 309 million kroner in 2021","summary":"Norway's Office of the Auditor General reports that a machine-learning model raised the hit rate of the Tax Administration's controls of deductions. Their tax effect was 309 million kroner in 2021.","date_observed":"2021-01-01","date_basis":"event","date_precision":"year","benefit_status":"reported","source_collection":null,"source_entry":null,"account":"Skatteetaten, the Norwegian Tax Administration, built Fradragsmodellen in-house and has used it since 2014, with the current version from 2022. The model predicts the risk of errors in the deductions that taxpayers claim. It was trained mainly on deduction data, tax returns and taxpayer information. Caseworkers use its predictions to pick returns for control, and they decide whether a control goes ahead. Riksrevisjonen, the Office of the Auditor General, studied the model as one of four AI cases in a report dated 2 September 2024. It reports that the hit rate of controls using the model has risen. It also reports that these controls uncover more kroner on average. As an example, it states that the model's controls had a tax effect of 309 million kroner in 2021. The auditor notes that this is the only one of the four systems that has been systematically evaluated. 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The 309 million kroner is the tax effect of the model's controls. The auditor does not estimate the model's own share of it."},"evidence":[{"kind":"report","citation":"Riksrevisjonen (Office of the Auditor General of Norway). Bruk av kunstig intelligens i staten. Dokument 3:18 (2023−2024), 2 September 2024. 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