Artificial Intelligence in Tax Control: Problems and Prospects of Legal Regulation

The development of artificial intelligence technology is one of the priority areas of scientific and technological development in the Russian Federation. In this regard, under the conditions of the active implementation of artificial intelligence technology in all spheres of public life, it is important to study the prospects of using this technology within the framework of tax control. This article examines the problems and prospects of legal regulation concerning the use of artificial intelligence in tax control. The main directions of the digitalization of tax control are analyzed, which include the use of information systems and software based on artificial intelligence technology. An analysis of case law regarding the use of information from tax authorities' information systems as evidence of tax offenses committed by taxpayers was conducted. In conducting this research, methods such as analysis, synthesis, deduction, induction, and the formal-legal method were employed. The results of the study regarding the problems and prospects of legal regulation of the use of artificial intelligence in tax control establish that there is a clear approach in judicial practice, according to which information systems used by tax authorities are considered an internal information resource created for the automation and systematization of processes for collecting, accumulating, storing, and processing specific information about organizations that tax authorities have obtained lawfully during the performance of their functions. It has been established that the digital transformation of tax control, based on the use of artificial intelligence technology, allows for the automation of tax control processes; however, to ensure a balance between public and private interests, it is necessary to improve tax and fee legislation concerning the legal framework for the use of artificial intelligence technology in tax control, along with the introduction of new guarantees and new rights for taxpayers.

artificial intelligence, legal regulation, tax control, tax authority, taxpayer, balance of interests, public interest, private interest, information system, case law