Impact Evaluation of AI-Assisted Tax Dispute Resolution at Peru’s Tribunal Fiscal

Strengthen the capacity of the Tax Tribunal and Ministry of Economy and Finance (MEF) of Peru to make evidence-based decisions on adopting and expanding artificial intelligence tools in resolving tax disputes, through (i) generating rigorous evidence on the effects that the tools already deployed in the Tax Tribunal have on productivity and the quality of case resolution, and (ii) transferring the evidence to the Tax Tribunal and MEF to guide decisions on expanding the use of AI tools to improve tax collection performance.

Project Detail

Country

Peru

Project Number

PE-T1661

Approval Date

Project Status

Preparation

Project Type

Technical Cooperation

Sector

REFORM / MODERNIZATION OF THE STATE

Subsector

FISCAL POLICY FOR SUSTAINABILITY AND GROWTH

Lending Instrument

Lending Instrument Code

Modality

Facility Type

Environmental and Social Impact Category (ESIC)

Total Cost

USD 160,000.00

Country Counterpart Financing

Original Amount Approved

USD 160,000.00

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Preparation Phase

https://www.iadb.org/document.cfm?id=EZIDB001827-707102356-4

TC Abstract

PE-T1661.pdf

Oct. 05, 2026

Spanish

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