The digital revolution offer a major opportunity to modernize public finance management, improving transparency, efficiency, thanks to blockchain and machine learning.
In a world marked by deep economic and technological transformations, the management of public finances is faced with major challenges. These challenges, born from a perpetual change environment, require a radical revision of governance models inherited from the past. In particular, the integration of digital technologies and artificial intelligence (AI) today appears to be an essential opportunity to rethink public financial management and strengthen the efficiency of public policies.
A breathtaking governance model
Since the post-war years, states have relied on a public financial governance model designed within the framework of the welfare state. This model, oriented towards a strong public intervention and redistributive mechanisms, showed its limits from the economic crises of the 1970s. Oil shocks, the end of the Thirty Glorious Years, and the failure of Keynesian policies in front of the stagflation highlighted the inadequacy of such a framework for a globalized and constantly evolving economy.
These upheavals have led to a deep reassessment of the roles of the state and the market. Priority has moved to an optimal resource allowance, greater economic efficiency, and more flexible management of public finances. However, this transition also introduced increased complexity, resulting from a double imperative: maintaining the weight of the State while adapting to economic and social transformations.
The development of technologies and the transformation of practices
Over the decades, the digital revolution has profoundly changed the management of public finances. Automation, then computerization of budgetary and accounting processes, made it possible to improve the monitoring and transparency of public spending. Systems such as Acrecord and Chorus have been deployed to harmonize practices, facilitate the dematerialization of operations and strengthen the overall performance of public management.
The introduction of generative artificial intelligence marks a new step in this evolution. These tools, capable of producing complex analyzes and automating tedious tasks, offer immense potential. They release the decision -makers from operational constraints to allow them to focus on strategic issues. However, these advances are not without asking essential questions.
AI challenges in public financial governance
If AI opens up promising prospects, it also raises concerns related to democratic legitimacy and the control of public decisions. The use of algorithms to produce legislative amendments or orient budgetary choices can arouse distrust of decision -makers, or even question their role.
Furthermore, the growing hegemony of large technological companies, holding massive data and extraordinary analysis capacities, causes the risk of excessive power centralization. A poorly prepared public governance could be overwhelmed by these private actors, thus threatening the fundamental principles of democracy.
Towards a “smart state”
To meet these challenges, it is imperative to build a model of public financial governance that is both efficient and resilient. This model must be based on technological advances while preserving democratic values, solidarity, and freedom. Far from being a simple managerial state, the state of the future will have to become an “intelligent state”, capable of adopting best practices from the private sector while adapting them to the requirements of the general interest.
The successful integration of artificial intelligence involves collective appropriation of these tools, emphasizing reflection, transparency and equity. Human, collective and creative intelligence, will have to guide this transition to prevent our societies from signing in a dystopian scenario.
The contribution of AI to the fight against tax fraud
As I explain in my last work “fighting tax fraud in business”, published by Editions Vuibert, in order to effectively fight tax fraud, it is imperative to combine tax expertise and new technologies. Artificial intelligence (AI) represents a promising advance in the detection of suspected tax behavior. The use of AI systems to analyze the massive data of taxpayers and identify tax anomalies will allow tax administrations to identify flaws and fraudulent behaviors in real time.
Another fundamental tool in this struggle would be the use of blockchain. This decentralized register technology could allow the creation of a global ecosystem allowing complete traceability of financial transactions. A European register of tax transactions accessible to all tax administrations of member countries would represent a major step in the transparency of global economic activities.
However, these technologies must be accompanied by clear governance and a rigorous legal framework. The CNIL, in France, warned against the risks of drift linked to automated taxpayers. Indeed, AI should not become a tool for social control. Algorithmic equity must be guaranteed to avoid discrimination and abuse. Human expertise must always remain at the heart of the process to ensure a fair assessment of situations.
Thus, to stem this scourge which weakens democracies, France, as well as all developed countries, must invest in technologies of the future, while strengthening international cooperation. The legislative framework will also have to evolve to take these new digital realities into account. But the adoption of such a model can only work if it is supported by a strong political will and flawless international solidarity.
The fight against tax fraud is not just a technical question, it is also a question of integrity and sovereignty. It is the latter which is undermined each time a taxpayer escapes its tax responsibilities. In this tax war, technology should not be a bulwark for fraudsters, but an ally for the tax authorities, capable of tracking down and identifying these tax fraud mechanisms before they reach uncontrollable proportions. States must prepare for this transformation, not only to safeguard their finances, but also to defend tax justice and social equity.
The effectiveness of the fight against tax fraud is based on a single principle: collaboration between technological innovation and human expertise. This is how states will be able to regain control in the face of ever more sophisticated and international tax fraud.
The digital revolution and the rise of artificial intelligence mark a unique opportunity to rethink public financial governance. These innovations, although complex, offer a chance to respond to the uncertainties of our time. But to succeed, this transformation requires a strong political will, long -term vision and active involvement of all actors, public and private. The stake is high: it is a question of building a future where technology and humanity work together in the service of society.
