ARTIFICIAL INTELLIGENCE IN TAXATION: APPLICATIONS, OPPORTUNITIES AND CHALLENGES

Abstract

Artificial Intelligence (AI) is increasingly transforming tax administration by improving compliance, detecting tax evasion, automating routine processes, and enhancing taxpayer services. Traditional taxation systems often involve large volumes of financial data, manual verification, complex regulations, and delays in processing. This study examines the role of AI in taxation, its applications, benefits, challenges, and its impact on tax administration and taxpayer compliance. The study uses a descriptive research design and considers both primary and secondary sources of information. Primary data may be collected through a structured questionnaire from taxpayers, tax professionals, accountants, and tax officials. Statistical tools such as percentage analysis, descriptive statistics, Cronbach's alpha, correlation, and regression can be used to analyse the data.