From Paper Flips to Data Scripts: - A Case Study on Public Sector AI Implementation

Sammanfattning

Key words: Artificial Intelligence, AI Readiness, Implementation, Public Administration, Digitalization, Public Value. Purpose: This study investigates the Swedish Tax Agency's AI readiness across technical, organizational, and environmental dimensions. It also examines whether adoption is driven by rational decision-making or institutional pressures. The research questions are: (1) does the Tax Agency demonstrate readiness for AI implementation? and (2) what is the underlying rationale guiding the Tax Agency‘s AI implementation? Methodology: A qualitative case study was conducted, combining a literature review with semi-structured interviews, internal documents, and online sources. Data was categorized using a conceptual framework. Theoretical perspectives: The study applies a public-sector AI readiness framework covering six domains; Data; Technology; Organization; People; Environment; and Public Values. This is combined with theories from economics, innovation diffusion, and sociology. Empirical foundation: Based on five interviews with agency staff, supported by internal and public documents. Conclusions: The agency shows high readiness in Technology, Organization, and Environment domains. Challenges include data sharing, citizen trust, and explainability. Adoption is primarily driven by rational considerations, with limited institutional influence.