Supplementary data for: Managing Taxpayers by Algorithm: AI, Accountability and Risk Governance in Tax Administration

This dataset contains the supplementary materials supporting a PRISMA-informed systematic literature review of 93 peer-reviewed publications (2000–2026) on artificial intelligence in tax administration, conducted as part of the article "Managing Taxpayers by Algorithm: AI, Accountability and Risk Governance in Tax Administration" (Zienkiewicz, submitted to Public Management Review). Supplementary Table S1 lists all 93 studies included in the final coded corpus, including bibliographic details and inclusion decisions from the initial screening and the subsequent manual full-text retrieval audit. Supplementary File S2 contains the full PRISMA reconciliation log, the audit-triage decision log, the coding matrix (93 studies × coded variables), the controlled vocabulary and codebook used for thematic coding, and the aggregate code counts underlying Tables 2–4 of the article. Data were compiled from Scopus and Web of Science Core Collection searches conducted on 9 June 2026; the full Boolean search strategy is provided as a separate supplementary appendix accompanying the manuscript. For questions regarding the dataset, contact the author at [e-mail].