This book explores the strategic impact of artificial intelligence (AI) on public revenue collection systems in developing countries. It takes as its starting point the observation that a state's ability to mobilize its fiscal resources effectively conditions its sovereignty, its budgetary autonomy and the achievement of its development objectives. Yet the majority of countries in the South suffer from chronic under-recovery of revenues, a low tax burden, a high level of economic informality and a lack of trust between citizens and tax authorities. At a time when digital tools are revolutionizing public governance, this book examines how AI can transform tax institutions, strengthen the traceability of flows, broaden the tax base and combat large-scale fraud.