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J Tax Res 2025, 0 - : 39-69 |
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Ghahreman navehsi F, Hakimi M. Modeling the Quality of the Data-Driven Tax System Using Artificial Intelligence. J Tax Res 2025;
URL: http://taxjournal.ir/article-1-2532-en.html
URL: http://taxjournal.ir/article-1-2532-en.html
1- Tax Auditor of West Azerbaijan Province, Urmia City , f.ghahremani7@gmail.com
2- Urmia City - West Azerbaijan's audit function of tax legal entities
2- Urmia City - West Azerbaijan's audit function of tax legal entities
Abstract: (2 Views)
The present research aims to qualitatively model the data-driven tax system using artificial intelligence. This study is applied in nature and is descriptive-analytical in type. The research method is qualitative. The statistical population of this research consists of academic experts in the fields of finance and artificial intelligence, as well as experienced tax managers in Tehran, from which 13 individuals were selected using purposeful sampling and theoretical saturation. The qualitative data collection tool involved a semi-structured interview based on theoretical foundations. The analysis of this section was performed using thematic analysis. The results of this section of the research were categorized into four organizing themes and 16 basic themes within a thematic network. The qualitative findings indicated that the main drivers for utilizing artificial intelligence in the tax system include the increase in volume and diversity of tax data, advances in information technology, and public demand for higher transparency and efficiency. To effectively utilize this technology, strategies such as establishing integrated data infrastructures, developing artificial intelligence algorithms for detecting tax evasion and fraud, and providing personalized tax services should be implemented. The implementation of these strategies can lead to positive outcomes such as increased tax revenues, reduced tax evasion, and improved taxpayer satisfaction. However, challenges such as data privacy issues, the need for training and empowering staff, and necessary investments in infrastructure must also be considered in the implementation process to effectively achieve the goals of the tax system.
Type of Study: Research |
Subject:
Economic
Received: 2025/08/16 | Accepted: 2025/09/1 | Published: 2025/09/1
Received: 2025/08/16 | Accepted: 2025/09/1 | Published: 2025/09/1
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