Мақаланы E-mail арқылы жіберу Artificial Intelligence of Tax Authorities after Digitalization
- Авторлар: Moroz V.V.1, Yakovleva E.E.1
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Мекемелер:
- Financial University under the Government of the Russian Federation
- Шығарылым: Том 20, № 4 (2024)
- Беттер: 236-242
- Бөлім: Finance
- URL: https://journals.rcsi.science/2541-8025/article/view/314868
- EDN: https://elibrary.ru/HQSOHM
- ID: 314868
Дәйексөз келтіру
Ашық рұқсат
Рұқсат берілді
Тек жазылушылар үшін
Аннотация
The purpose of the study is to analyze the effective assessment of the use of artificial intelligence in the work of tax authorities, in particular, to identify risks and problems between the protection of the rights and interests of citizens, as well as security and fairness itself in relation to the use of digital technologies at the present time. The ethical and legal aspects of the introduction of artificial intelligence in tax administration are investigated. To achieve this goal, the following tasks were set: to consider the potential of artificial intelligence in the fight against tax fraud and tax evasion, to study the relationship between tax authorities and taxpayers through the development of artificial intelligence, including international experience. Research methodology. The following methods were used in this study: classification, system analysis, comparison, induction, dynamic analysis
Толық мәтін
##article.viewOnOriginalSite##Авторлар туралы
Viktor Moroz
Financial University under the Government of the Russian Federation
Хат алмасуға жауапты Автор.
Email: mvv88@list.ru
SPIN-код: 4495-5016
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Ресей, MoscowEkaterina Yakovleva
Financial University under the Government of the Russian Federation
Email: prostoekaterinayakovleva@yandex.ru
SPIN-код: 1468-6000
the Faculty of Taxes, Audit and Business Analysis
Ресей, MoscowӘдебиет тізімі
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- Ogorodnikova I. I. Digital transformation of tax control: evolution and trends // Bulletin of Tomsk State University. Economy. 2019. No. 6. P. 155.
- OECD (2023), Government at a Glace 2023, OECD Publishing, Paris. URL: https://read.oecd-ilibrary.org/governance/government-at-a-glance-2023_3d5c5d31-en#page4 (access date: 06.25.2024).
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