The Role of Artificial Intelligence in Tax Compliance and Its Impact on Taxpayers’ Behavior

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 ۱۰۹ 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

کلیدواژه ها:

Artificial Intelligence ، Taxation ، Tax Compliance ، Tax Planning ، Financial Innovation ، Data Security ، Privacy ، Technology Adoption ، Financial Automation ، Iran