ARTIFICIAL INTELLIGENCE IN THE FIELD OF TAX REGULATION
Abstract
The article is devoted to current issues related to the application of artificial intelligence technologies in the field of taxation. It is proposed to distinguish three areas of research concerning the use of artificial intelligence in tax regulation: analysis of the capabilities of artificial intelligence in combating tax evasion; adaptation of taxpayers’ behavior to the use of artificial intelligence by regulatory authorities; and analysis of the experience of using artificial intelligence in tax administration in individual countries. It has been established that the increased demand for artificial intelligence technologies, including in the field of taxation, has led to continuous growth in global investment in this sector. The study identifies the features of such principles for applying artificial intelligence technologies in the tax sphere as legality, efficiency, objectivity, transparency, and security. Areas of artificial intelligence application have been systematized according to the participants in tax relations. Artificial intelligence technologies have also been classified according to the types of relations arising in the field of taxation. The strengths and weaknesses of applying artificial intelligence in tax regulation have been identified. Opportunities for the development of artificial intelligence technologies in the field of tax regulation have been clarified. The threats associated with the use of artificial intelligence in tax regulation have been outlined. A promising direction for the development of artificial intelligence technologies in taxation has been identified, namely their integration with big data and blockchain technologies. The study also identifies trends in the development of artificial intelligence applications in the tax sphere, including: increased use of artificial intelligence technologies by small and medium-sized businesses in tax reporting, tax calculation, and consulting; enhanced personalization of taxpayer services by tax authorities; greater use of generative artificial intelligence technologies in taxation; broader application of artificial intelligence by government agencies for forecasting tax revenues to the budget; and increased use of artificial intelligence by taxpayers to optimize tax payments. It is emphasized that artificial intelligence technologies in taxation are acquiring the characteristics of a mandatory tool that contributes to increasing the transparency and efficiency of tax regulation processes.
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Copyright (c) 2026 Світлана Волосович, Марина Гуминська
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