Direction, evidence grade, and study type are AI-generated labels (gpt-5-mini), not human-verified. Syntheses are LLM-written. "Tensions" are machine-detected candidates, not confirmed contradictions. A research-acceleration tool, not peer review.
How this is built →
2Distinct papers
1Unique collaborators
2/2OpenAlex citation coverage
Publication span: 2026. Corpus fetch span: 2026.
Identity provenance
Provider IDs
- Openalex:
A5053160976
ORCID evidence
No valid ORCID is stored.
Observed aliases (2)
- Houda Zaim (openalex, provider refresh)
- Houda Zaim (openalex, source metadata)
Topics and outcomes in this view
Assessment themes
- Adoption: 2 papers
- Governance: 2 papers
Claim outcomes
- Governance And Regulation: 2 papers
- Organizational Efficiency: 2 papers
- Other: 1 paper
- Research Productivity: 1 paper
- Output Quality: 1 paper
- Regulatory Compliance: 1 paper
Papers in the OpenAlex view
Latest stored OpenAlex author observations only. Citation counts below are from the same provider and are not combined with other services.
Scroll the table horizontally to see every column.
| Paper | Author evidence | Date | Provider citations |
|---|---|---|---|
| Academic attention to AI in tax compliance has surged since 2019 but remains fragmented: studies concentrate on enforcement effectiveness while legitimacy and sustainability are underdeveloped, and most published research originates from emerging-economy universities rather than OECD tax administrations.openalex | Houda Zaim provider id |
2026-09-16 | 0 |
| AI flags tax evasion reliably in digitally mature states but rarely translates into uniform fiscal gains; weak data, governance and skills blunt algorithmic effectiveness in developing countries, the review finds.openalex | Houda Zaim provider id |
2026-07-09 | 1 |
Citation observation summary
OpenAlex supplied counts for 2 of 2 papers in this view; 0 are missing. The observed paper counts sum to 1 cumulative citations. This is a coverage summary, not an author score or h-index.