چکیده مقاله
This research provides a comprehensive examination of the impacts of Artificial Intelligence AI on tax planning and compliance, focusing on identifying savings opportunities and adherence to evolving regulations Utilizing a quantitative survey methodology and analyzing data from 109 respondents, this study evaluates the benefits and challenges of integrating AI into tax processes Findings reveal that AI significantly enhances efficiency by reducing the time required for tax related tasks, simplifies the tax preparation process, and improves compliance with tax laws The capability of AI in identifying tax saving opportunities was also confirmed However, critical concerns regarding data security, privacy, and trust in AI recommendations were highlighted, ranking nearly as high as the primary benefits Contrary to expectations regarding demographic influence on technology adoption, this study found no significant relationship between age and the acceptance of AI driven tax solutions Furthermore, the results suggest that while AI can potentially replace aspects of human expertise in taxation, a hybrid approach integrating AI with human oversight offers the optimal outcome By ranking the importance of AI’s impacts using the Relative Importance Index RII , this study provides a clear prioritization for future research and practical actions, emphasizing the need for supportive regulations and training for tax professionals
کلیدواژهها
نویسندگان
Saeed Karimi
PhD in Accounting, Damavand University of Science and Research
شیوه ارجاع
Karimi, Saeed,1405,The Role of Artificial Intelligence in Tax Compliance and Its Impact on Taxpayers’ Behavior,7th International Conference on Political Science, Management, Economics and Accounting,Hamadan
ارائهشده در
مجموعه مقالات هفتمین همایش بین المللی علوم سیاسی، مدیریت، اقتصاد و حسابداری17 مرداد 1405 · همدان