Citation-Enforced RAG for Fiscal Document Intelligence: Cited, Explainable Knowledge Retrieval in Tax Compliance
On the map: Retrieval-augmented generation → Legal and financial RAG
Abstract (arXiv)
Tax authorities and public-sector financial agencies rely on large volumes of unstructured and semi-structured fiscal documents - including tax forms, instructions, publications, and jurisdiction-specific guidance - to support compliance analysis and audit workflows. While recent advances in generative AI and retrieval-augmented generation (RAG) have shown promise for document-centric question answering, existing approaches often lack the transparency, citation fidelity, and conservative behaviour required in high-stakes regulatory domains. This paper presents a multimodal, citation-enforced RAG framework for fiscal document intelligence that prioritises explainability and auditability. The framework adopts a source-first ingestion strategy, preserves page-level provenance, enforces citations during generation, and supports abstention when evidence is insufficient. Evaluation on real IRS and state tax documents demonstrates improved citation fidelity, reduced hallucination, and analyst-usable explanations, illustrating a pathway toward trustworthy AI for tax compliance.
Key facts. No citing papers in the map yet (data through 7 Oct 2026). Placed in Legal and financial RAG, one of 15 directions in Retrieval-augmented generation. Builds on 11 of its 20 references that are in the map. First posted on arXiv 11 Mar 2026.
Builds on
11 of 20 references.
References · 11
- 2020Retrieval-Augmented Generation for Knowledge-Intensive NLP Taskscited by 9,160
- 2023Retrieval-Augmented Generation for Large Language Models: A Surveycited by 2,185
- 2021Retrieval Augmentation Reduces Hallucination in Conversationcited by 691
- 2019LayoutLM: Pre-training of Text and Layout for Document Image Understandingcited by 549
- 2022LayoutLMv3: Pre-training for Document AI with Unified Text and Image Maskingcited by 481
- 2021OCR-free Document Understanding Transformercited by 400
- 2021DocFormer: End-to-End Transformer for Document Understandingcited by 254
- 2024Searching for Best Practices in Retrieval-Augmented Generationcited by 83
- 2025Ask in Any Modality: A Comprehensive Survey on Multimodal Retrieval-Augmented Generationcited by 42
- 2024VisDoM: Multi-Document QA with Visually Rich Elements Using Multimodal Retrieval-Augmented Generationcited by 40
- 2025VeriCite: Towards Reliable Citations in Retrieval-Augmented Generation via Rigorous Verificationcited by 8
Built on by
Not cited yet.
Similar, not cited
Close in wording, no citation either way
- 2026RAGShield: Detecting Numerical Claim Manipulation in Government RAG Systems
- 2025FinSage: A Multi-aspect RAG System for Financial Filings Question Answering
- 2025Rethinking Retrieval: From Traditional Retrieval Augmented Generation to Agentic and Non-Vector Reasoning Systems in the Financial Domain for Large Language Models
- 2026HC-RAG: Evidence-Centric Retrieval-Augmented Generation over Heterogeneous Financial Filings
- 2026Navigating Global AI Regulation: A Multi-Jurisdictional Retrieval-Augmented Generation System
- 2026From Judgments to Issues: Structured Extraction of Legal Reasoning with Citation-Hallucination Control
- 2026Retrieval Improvements Do Not Guarantee Better Answers: A Study of RAG for AI Policy QA
- 2025Towards a rigorous evaluation of RAG systems: the challenge of due diligence