Citation-Enforced RAG for Fiscal Document Intelligence: Cited, Explainable Knowledge Retrieval in Tax Compliance

ArXi:2603.14170v1 Announce Type: cross 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 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.