01
Fiscal Systems
Tax & Public Finance
Fiscal transparency, revenue mobilisation, and the systems that decide who pays and who gets counted.
Explore this pillar →
Independent Research & Education Platform · Australia
Tax Intelligence and Fiscal Data Systems Built for Developing Economies
Maitras.ai is an independent research and education platform working on tax data analytics, AI-supported revenue administration, and the measurement of economic activity that formal systems often miss. Our work brings together hands-on experience building fraud detection systems for revenue authorities with published, replicable policy research — and turns both into free learning resources anyone can use.
Everything on Maitras.ai is free. We charge nothing for access, subscriptions, or downloads, we carry no advertising, and we earn no revenue from these publications. They exist to advance knowledge, support education and research, and encourage open debate. Our publications are released under a Creative Commons licence so they can be taught, shared, and built upon.
Built for revenue officers, students, researchers, journalists, and anyone working to make fiscal systems fairer.
Tax Compliance Analytics
Detecting underreporting and closing revenue gaps through data
AML Data Systems
Flagging suspicious financial flows before they slip through
Domestic Resource Mobilisation
Helping governments raise revenue from their own tax base
Gender Economic Visibility
Measuring the economic activity that official data leaves out
Extractives Revenue
Tracking transparency in resource sector revenue flows
Track Record
Research Built on Systems That Are Actually Running
Maitras.ai is grounded in operational experience, not publication alone. Our founder, a data scientist with more than three decades in taxation and revenue analytics, has designed and delivered a production analytics system for tax fraud detection and anti-money laundering screening. That system is currently in active use within a national revenue authority. (Jurisdiction and references disclosed to institutional counterparts under confidentiality arrangements.)
50+
Risk Rules & Models
12+
Data Sources integrated across the Stack
1M+
Records processed per screening cycle
Featured Study
Flagship Research
Our founding study — the anchor of Maitras.ai's research programme.
View All Research →-
Revenue Intelligence Framework
Closing the Holes: Exemptions, Border Compliance and Disaster Risk in Tonga's Tax System
Tonga has a complete modern tax system: consumption tax, income tax, excise and customs duty. Its revenue problem is erosion, not absence. The IMF's August 2025 mission advised boosting domestic revenue by removing tax-inefficient exemptions without increasing statutory rates.
-
Extractives
The Rock Does Not Lie
Resource revenue transparency, contract disclosure, and accountability in open-pit mining, reducing financial claims to physical hypotheses.
-
Extractives
Triangulated Best-Judgement Assessment as Constrained Estimation
Mathematical foundations of two-pathway audit: conservation structure, corridor operators, and order statistics.
-
Gender & Inclusion
The G20 Economic Visibility
Across the 19 sovereign G20 members, GEVI runs from 91.1 (United Kingdom) to 47.5 (India). Seven economies score 80 or more (Visible), eight score 65 to 79 (Emerging), three score 50 to 64 (Partial) and one, India, scores below 50 (Hidden).
Who We Are
Maitras.ai is an independent research and education platform focused on tax data analytics, the use of AI in revenue administration, and the measurement of economic activity across developing economies.
We accept no commercial or political sponsorship. Our findings rest on published data and a clearly stated methodology, and our datasets and code are released for others to replicate and learn from wherever agreements allow.
More About Us →“The record is usually there. What’s missing is the work of making it legible, and holding it accountable to the people it describes.”
The Maitras.ai working principle
Areas of Study
Research Pillars
Three lenses on how money, data, and power move through developing economies.
02
Economic Visibility
Gender & Inclusion
Measuring where women’s economic activity is recorded and where it disappears from official data.
Explore this pillar →
03
Resource Revenue
Extractives
Tracking revenue flows, transparency, and accountability across the extractives sector.
Explore this pillar →
Free Learning
Learn With Maitras.ai
Plain-language explainers, a tax analytics glossary, classroom-ready teaching packs, and interactive learning tools — all free, all openly licensed. Whether you are a revenue officer building new skills, a student entering the field, or a journalist decoding a fiscal story, start here.
Start Learning →
Interactive
Concept Study
Open datasets and interactive dashboards built to sit behind our published research, made for reuse, teaching, and hands-on learning — not just for reading.
-
The Unrecorded Audit Sequence Read More →Concept Study
-
Why Salary and Wages Tax Assessment Fails in Low-Capacity Administrations Read More →Concept Study
-
Stamped At The Border, Lost in The Ledger Read More →Concept Study
-
The Missing Comparison Read More →Concept Study
Blogs
Insights
Applied analysis on data-driven tax administration, revenue transparency, and inclusive economic systems across developing economies.
-
Chatbots and virtual assistants in revenue agencies Read More →Analysis
-
Natural language processing for tax queries Read More →Analysis
-
AI powered tax return processing India Read More →Analysis
-
Automating taxpayer registration with AI Read More →Analysis
Announcements
News
Publications, partnerships, and platform updates.
May 28, 2026
GEVI one-page summary now available for public release
Apr 30, 2026
Maitras.ai launches its Concept Study portal
Get Involved
Join Our Research Community
Whether you are a researcher, an educator, an institution, or simply someone who cares about fiscal transparency, there is a way to work with us — and everything you need to learn, teach, and build with our research is already free.
Or email us directly at
researchdesk@maitras.ai