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Artykuły w czasopismach na temat „Tax automation”

Autor: Grafiati

Data publikacji: 2 czerwca 2025

Data aktualizacji: 31 lipca 2025

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Chen, Yiwen. "Challenges and Strategies Faced by Enterprise Financial Management under the Background of Tax Automation." Scientific Journal of Economics and Management Research 6, no. 9 (2024): 13–19. http://dx.doi.org/10.54691/cn4aja25.

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This study explores the challenges and opportunities brought by tax automation to corporate financial management in America. In terms of challenges, the article points out the complexity and variability of tax regulations, the stability and security requirements of tax information systems, and the need to enhance professional competence in tax accounting. In terms of opportunities, tax automation has significantly improved financial work efficiency, reduced compliance risks, promoted the rationality of tax planning, and enhanced the market competitiveness and risk resistance of enterprises. To

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Nugraha, Nur Arif. "Taxing Robots as An Automation Control Policy in The Industrial Revolution Development." Educoretax 1, no. 3 (2021): 188–207. http://dx.doi.org/10.54957/educoretax.v1i3.34.

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The development of industrial revolution in this world has led to massive automation in work areas which can be handled with robots. Therefore, it may result in some potitive and negative consequences. This paper suggests policy ideas on taxing robots to control automation in the industrial revolution development. Using qualitative method with literature reviews, data documentation and data analysis, the author raises some ideas to tax the robot as an automation control policy. This study explores the development of industrial revolution which triggers automation in some administrative and rep

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Owens, Jeffrey, and Bernd Schlenther. "Developments in the use of technologies in African tax administrations." African Multidisciplinary Tax Journal 2, no. 1 (2022): 1–22. http://dx.doi.org/10.47348/amtj/v2/i1a1.

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A substantial number of sub-Saharan African tax administrations have seen efficiency gains by adopting online systems for tax filing and payment. However, the adoption of technology for the automation of tax administration has been markedly slow in comparison to the pace of adoption in developed countries. For African countries’ drive toward domestic resource mobilisation to be successful, automation of core processes is fundamental and the adoption of standards in international cooperation, improving data quality and promoting fiscal decentralisation. This article demonstrates that while much

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Zaqeeba, Nidal, Hamza Alqudah, Ahmad Farhan Alshirah, Abdalwali Lutfi, Mohammed Amin Almaiah, and Mahmaod Alrawad. "The impact of using types of artificial intelligence technology in monitoring tax payments." International Journal of Data and Network Science 8, no. 3 (2024): 1577–86. http://dx.doi.org/10.5267/j.ijdns.2024.3.009.

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This study examines the relationship between the types of Artificial Intelligence (AI) technology employed and monitoring tax payments. A thorough literature review is conducted to examine different AI technologies in the context of tax administration. These include machine learning algorithms (MLA), natural language processing (NLP) technology, robotic process automation (RPA), explainable artificial intelligence (XAI), and advanced data analytics techniques (DAT). A variety of technologies, such as big data analytics, task automation, task automation, unstructured data analysis, and predicti

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Zemcov, M. "APPLICATION OF INFORMATION TECHNOLOGY IN THE TAX SYSTEM." Actual directions of scientific researches of the XXI century: theory and practice 8, no. 2 (2020): 59–64. http://dx.doi.org/10.34220/2308-8877-2020-8-2-59-64.

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This article provides an analysis of the implementation of automation in tax authorities. In the course of the research work, it was proved that the introduction of advanced information technologies had a beneficial effect on the work of the tax authorities. The article lists the benefits of applying automation, both for tax officials and taxpayers. Also, the reason for the creation of the informatization department and its role in the tax inspection are given. The basis for the introduction of information technology in the Russian Federation was given. A description of the impact of highly de

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Ihnatišinová, Denisa. "Digitalization of tax administration communication under the effect of global megatrends of the digital age." SHS Web of Conferences 92 (2021): 02022. http://dx.doi.org/10.1051/shsconf/20219202022.

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Research background: Digitalization of tax administration communication means the creation of paperless communication between the tax subject and the tax administration. Artificial intelligence technology creates new digital communication channels and contribute to more efficient paperless tax administration. The global trend of the digital age are digital assistants, chatbots, voicebots, respectively process automation. The growing investments in new information technologies is mainly due to the simplification of tax registration and payment, an automation of data analysis and the improvement

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Mann, Roberta F. "I Robot: U Tax? Considering the Tax Policy Implications of Automation." McGill Law Journal 64, no. 4 (2019): 763. http://dx.doi.org/10.7202/1074155ar.

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Yuzvovich, Larisa, and Lvova Maya. "Automation of tax administration as a tool of state tax policy." Scientific Works of the Free Economic Society of Russia 246, no. 2 (2024): 144–58. http://dx.doi.org/10.38197/2072-2060-2024-246-2-144-158.

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The scientific article presents the formation and application of digital tax administration tools within the framework of the implementation of the strategic concept of the Federal Tax Service of the Russian Federation, thanks to which informed tax decisions can be made. An effective tax system is considered as an integral part of a functioning economy aimed at maintaining a stable tax policy of the state and creating the basis for long-term economic growth. Automation of tax administration is equally important for increasing decentralized tax relations, reducing the management burden for the

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Parr, Tom. "Automation, Unemployment, and Taxation." Social Theory and Practice 48, no. 2 (2022): 357–78. http://dx.doi.org/10.5840/soctheorpract202231159.

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Automation can bring the risk of technological unemployment, as employees are replaced by machines that can carry out the same or similar work at a fraction of the cost. Some believe that the appropriate response is to tax automation. In this paper, I explore the justifiability of view, maintaining that we can embrace automation so long as we compensate those employees whose livelihoods are destroyed by this process by creating new opportunities for employment. My contribution in this paper is important not only because I develop a theoretical framework that we can use to resolve this urgent p

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Acemoglu, Daron, Andrea Manera, and Pascual Restrepo. "Does the US Tax Code Favor Automation?" Brookings Papers on Economic Activity 2020, no. 1 (2020): 231–300. http://dx.doi.org/10.1353/eca.2020.0003.

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Kerinc, Narin. "The Distorted View of Tax Neutrality as an Objective of the Robot Tax: A Misleading Desire to Treat Robots and Human Workers as Equals." Intertax 53, Issue 3 (2025): 234–44. https://doi.org/10.54648/taxi2025013.

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p class="MsoNormal"In recent years, the debate surrounding the proposal of a robot tax as a response to the adverse impacts of accelerated automation on human labour has gained significant traction. Its increasingly skill-biased substitution with automation processes is assumed to result in diminishing labour income tax revenues and simultaneously increasing social transfer costs due to rising unemployment. This assumption places the historically established role of labour income taxes as a primary source of public funds under considerable scrutiny. The robot tax is being discussed as a tool t

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Burman, Leonard E. "A Universal EITC: Making Work Pay in the Age of Automation." National Tax Journal 73, no. 4 (2020): 1187–218. http://dx.doi.org/10.17310/ntj.2020.4.12.

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The universal earned income tax credit is a worker subsidy designed to offset wage stagnation. The base proposal would replace existing subsidies for working families with a refundable 100 percent tax credit on individual wages up to $10,000 and a larger, refundable child tax credit. The maximum credit grows with gross domestic product, guaranteeing that low-wage workers benefit from economic growth. The credits are offset by a broad-based value-added tax or income surtax. The proposals are progressive: After-tax income for the bottom quintile would increase by about 25 percent. The tax burden

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Ifeanyi Chukwunonso Okeke, Edith Ebele Agu, Onyinye Gift Ejike, Chikezie Paul-Mikki Ewim, and Mobolaji Olalekan Komolafe. "A conceptual model for standardizing tax procedures in Nigeria’s public and private sectors." International Journal of Frontline Research in Multidisciplinary Studies 1, no. 2 (2022): 014–26. http://dx.doi.org/10.56355/ijfrms.2022.1.2.0052.

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Tax administration in Nigeria faces significant inefficiencies due to inconsistencies in procedures between the public and private sectors. These discrepancies result in revenue losses, compliance challenges, and unequal treatment of taxpayers. This paper proposes a conceptual model for standardizing tax procedures across both sectors to address these issues. The model advocates for harmonized tax guidelines, streamlined filing processes, and improved digital tax administration systems to ensure uniformity, transparency, and efficiency. The standardization model consists of three primary compo

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McCredie, Bronwyn, Kerrie Sadiq, and Larelle Chapple. "Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability." Australian Journal of Management 44, no. 4 (2019): 648–64. http://dx.doi.org/10.1177/0312896219870576.

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The fourth industrial revolution has arrived; however, this industrial revolution is unlike those witnessed in the past. Equal opportunity and growth have been replaced by the 21st century trend of rising inequality, in which advancement through digitisation and automation brings fortune to the few and hardship to the many, as income and property stratification grows. As a result, current tax systems are under pressure with displaced workers requiring support, and the fiscal purse, which has historically been funded by income taxes, being eroded due to a decreasing number of workers to tax. Co

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Li, Jinyan, Arjin Choi, and Cameron Smith. "Automation and Workers: Re-Imagining the Income Tax for the Digital Age." Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (2020): 99–124. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.li.

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In the age of automation, more and more workers lose jobs or become gig workers, and the share of labour income in national income is expected to decline further. These developments threaten the sustainability of Canada's 102-year-old income tax as a major source of government revenue and a key instrument for redistributing social income. The authors make the case for re-imagining the income tax to suit the digital age. They propose that all workers should be taxed the same, regardless of the private-law arrangements or technical means used to carry out the work. They call for a reconceptualiz

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Chiaji, Irene, Collins Kapkiyai, and Daniel Kirui. "Tax System Automation and Value Added Tax Compliance; The Moderating Role of Obligation Cost." South Asian Journal of Social Studies and Economics 21, no. 10 (2024): 1–13. http://dx.doi.org/10.9734/sajsse/2024/v21i10886.

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Aims: Actual revenues and expected revenue always differ, resulting in a shortfall in revenue collection. It is for this reason that the research sought to determine the moderating role of obligation cost on the relationship between Tax system automation and VAT compliance. Study Design/Methodology: The study moderated tax obligation cost on the relationship between; tax invoice management system, VAT automated assessment, online filing procedure, digital payments, and VAT compliance using SMEs in Nairobi, Kenya. The research was underpinned by the ability to pay theory, the unified theory of

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Lito, Pauline Talaso, Bruce Ogaga, and John Tarus. "Effect of System Automation on Excise Duty Compliance among Cigarettes Importers in Kenya." Journal of Finance and Accounting 4, no. 1 (2024): 28–37. http://dx.doi.org/10.70619/vol4iss1pp28-37.

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Excise duty compliance remains low in many economies around the world, with revenue authorities failing to achieve their annual targets. The main objective of this study was to determine the effect of system automation on excise duty compliance among cigarette importers in Kenya. The study was guided by diffusion of innovations theory. The study employed an explanatory research design that involved the use of structured questionnaires in collecting primary data. The target population was 21 cigarette importers in Kenya. Data was collected on a 5-point Likert scale questionnaire. Descriptive st

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Bratarchuk, T. V., and I. V. Milkina. "Development of electronic document management system in tax authorities." E-Management 3, no. 4 (2021): 37–48. http://dx.doi.org/10.26425/2658-3445-2020-3-4-37-48.

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Currently, an electronic document management system has been widely implemented in the practice of tax authorities, which allows you to reduce time and labor costs for processing and preparing documents; to provide operational services to the population; to ensure the availability and openness of information to the public about the activities of tax authorities, as well as services provided by tax authorities; to reduce the cost of interaction between the population and tax authorities. However, despite the automation of office work, a number of unresolved problems remains in the field of docu

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Ezeife, Enuma. "AI-Driven Tax Technology in the United States: A Business Analytics Framework for Compliance and Efficiency." International Journal of Multidisciplinary Research and Growth Evaluation 2, no. 1 (2021): 693–701. https://doi.org/10.54660/.ijmrge.2021.2.1.693-701.

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The integration of Artificial Intelligence (AI) into tax technology is transforming compliance and efficiency in the U.S. tax system. AI-driven business analytics offers a data-driven approach to enhancing tax administration, reducing compliance burdens, and improving fraud detection. This paper presents a business analytics framework that leverages AI technologies such as machine learning, natural language processing (NLP), robotic process automation (RPA), and blockchain to optimize tax compliance and operational efficiency. Machine learning enhances risk assessment by detecting anomalies an

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KISELEVA, E. N., and Y. A. SHIKHANOVA. "ANALYSIS OF TAXATION PROBLEMS OF OPERATIONS WITH DIGITAL CURRENCIES AND ASSETS." Economics: Theory and Practice 77, no. 1 (2025): 21–26. https://doi.org/10.31429/2224042x_2025_77_21.

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The article analyses taxation issues in digital currency and asset transactions. It explores ‘tax policy’ and ‘digital economy,’ highlighting key changes in Russia’s tax approach to digital businesses that impact budget revenues. The study reveals taxation requirements for digital currencies and how shifts in economic activities alter taxes, tax bases, and policies globally. Effective tax policy should focus on digital automation and security. It concludes that evolving digital technologies transform tax requirements, influencing tax policy through sectoral support and strict fiscal measures.

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Ezeife, Enuma, Eseoghene Kokogho, Princess Eloho Odio, and Mary Oyenike Adeyanju. "Managed Services in the U.S. Tax System: A Theoretical Model for Scalable Tax Transformation." International Journal of Social Science Exceptional Research 1, no. 1 (2022): 73–80. https://doi.org/10.54660/ijsser.2022.1.1.73-80.

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The increasing complexity of the U.S. tax system has created a demand for more efficient and scalable tax administration solutions. Managed services, powered by advanced technology and outsourcing models, offer a pathway for transforming tax compliance, enforcement, and policy implementation. This review presents a theoretical model for scalable tax transformation through managed services, integrating cloud-based platforms, artificial intelligence (AI), robotic process automation (RPA), and data analytics. These technologies streamline tax reporting, enhance compliance accuracy, and reduce adm

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NIKOLENKO, Larysa. "Automation of preparation and tax administration reporting processes across countries: conceptual approaches." Fìnansi Ukraïni 2022, no. 7 (2022): 115–28. http://dx.doi.org/10.33763/finukr2022.07.115.

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Introduction. Preparation of Country-by-Country Reporting (CbCR) in accordance with the requirements of BEPS13, which is submitted by the parent company of an international group of companies to the jurisdiction by location, should be automatic and based on accounting and financial data. Companies need to prepare a consistent three-level reporting package that discloses information about the global distribution of income, economic activity of companies at the global level. In this regard, there is a need for IT tools to support the implementation of the initiative to comply with contractual ob

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Labarrère, Natan, Nicholas Ribeiro, Rui M. Lima, André Luiz Aquere de Cerqueira e Souza, and Marcello Santos Leite Vieira. "Redesigning tax debt collection process in Brazil: process automation & nudging for tax compliance." Dirección y Organización, no. 82 (April 1, 2024): 5–15. http://dx.doi.org/10.37610/dyo.v0i82.656.

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Propósito: Este estudio tiene como objetivo contribuir al conocimiento sobre el problema del cumplimiento tributario en Brasil al probar si Business Process Management (BPM) y el Nudge pueden ayudar a mejorar la recaudación de la deuda tributaria. El objetivo es evaluar si este enfoque mixto es efectivo y si puede implementar una transformación duradera en la administración tributaria brasileña.Diseño/metodología/enfoque: Este artículo presenta un estudio de caso orientado a la práctica que utiliza la metodología Business Process Transformation (BPT) para rediseñar y automatizar un proceso de

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P.Y., Leonov, Ivanov N.V., and Kotelyanets O.S. "The Research of Automation of the Process of Indexing Tax Returns." KnE Social Sciences 3, no. 2 (2018): 542. http://dx.doi.org/10.18502/kss.v3i2.1588.

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The article is devoted to the study of the automated search for information on tax declarations of different countries in public sources of various structures and the collection of information received in a single information storage. The first part of the paper describes methods of automated data collection and tasks that can be solved by these methods. The second part of the work describes the development of an algorithm for finding data on tax declarations from various sources and creating a prototype system that implements the data of the algorithm and provides access to the collected data

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Zhang, Pengqing. "Automation, wage inequality and implications of a robot tax." International Review of Economics & Finance 59 (January 2019): 500–509. http://dx.doi.org/10.1016/j.iref.2018.10.013.

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Marmul, Larisa, Natalia Novak, and Edem Khalilov. "The role of individual income tax administration in managing the competitiveness of agricultural enterprisesvv." University Economic Bulletin, no. 51 (December 21, 2021): 25–32. http://dx.doi.org/10.31470/2306-546x-2021-51-25-32.

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The subject of research is theoretical, methodological and practical aspects of managing the efficiency and competitiveness of agricultural enterprises, taking into account the administration of personal income tax. The purpose of the article is to determine the role of personal income tax administration in managing the competitiveness of agricultural enterprises, identify its problems and justify proposals for their solution. The methodological basis of the article is historical, monographic, system-structural analysis and synthesis, statistical and economic, accounting, problem-target. The r

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John, Selvaraj Arulappan. "AI in Payroll: Unlocking Efficiency through Process Discovery and Automation Workflows." International Journal of Innovative Science and Research Technology (IJISRT) 10, no. 1 (2025): 1615–18. https://doi.org/10.5281/zenodo.14792213.

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The application of Artificial Intelligence (AI) in payroll systems is revolutionizing traditional workflows by enabling process discovery and automation. AI-driven tools analyze operational data to identify inefficiencies, uncover hidden patterns, and streamline payroll processes. Through intelligent automation, tasks such as payroll calculations, tax compliance, and error detection are executed with greater speed and accuracy, reducing manual interventions and associated costs. Advanced algorithms facilitate real-time monitoring and optimization, ensuring compliance with evolving regulations

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Lyutova, O. I. "Tax Obligations in the Digital Era: Periodization of Legal Regulation." Antinomies 24, no. 1 (2024): 73–88. https://doi.org/10.17506/26867206_2024_24_1_73.

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The current stage of development of Russian law is closely connected with the processes of digitalization, which significantly change the landscape of legal regulation in many spheres of public relations. The digital era, in particular, implies the gradual development of tax law, with each stage differing in the type of digital technologies used by subjects involved in tax legal relations. These ongoing changes affect both the overall legal framework of taxation and specific institutions within tax law, most notably, the concept of tax obligations, which plays a key role in the tax system. The

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Enuma Ezeife, Eseoghene Kokogho, Princess Eloho Odio, and Mary Oyenike Adeyanju. "Agile tax technology development in the U.S.: A conceptual framework for scalable and efficient enterprise solutions." Gulf Journal of Advance Business Research 3, no. 2 (2025): 512–26. https://doi.org/10.51594/gjabr.v3i2.94.

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The rapid evolution of tax regulations in the United States, coupled with increasing digital transformation in financial compliance, necessitates the development of agile, scalable, and efficient tax technology solutions. Traditional tax management systems, often rigid and monolithic, struggle to adapt to dynamic regulatory changes, increasing enterprise demand for flexible, technology-driven approaches. This review explores Agile Tax Technology Development as a conceptual framework that integrates agile methodologies with advanced digital solutions to enhance efficiency, scalability, and comp

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Матвейчук, Л. О. "State tax service modernization in the context of electronic taxation regime development." PUBLIC ADMINISTRATION ASPECTS 4, no. 1-2 (2016): 81–91. http://dx.doi.org/10.15421/1516010.

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Developed the process of modernization of the tax service of the country in the sphere of electronic taxation. Exposed and analyzed phased modernization and process of development of automation of tax administration, information and informational infrastructure development of the tax service. Described information system of the body: creation, present state and direction of development. Proved the necessity of innovation and information technologies in the activities of the tax service to improve the efficiency and the formation of a new model of taxation governance.

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Remlein, Marzena, Artur Jastrzębowski, and Dawid Obrzeżgiewicz. "The impact of legislation on the development of accounting digitisation in Poland." Zeszyty Teoretyczne Rachunkowości 46, no. 4 (2022): 115–27. http://dx.doi.org/10.5604/01.3001.0016.1305.

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Purpose: This article aims to verify the development of the computerisation of busi-ness systems in Polish enterprises and to determine whether regulatory changes are a stimulant. The methodology/approach: The article uses the analysis method applied to secondary data collected and elaborated on by Statistics Poland (Pol. GUS) as part of their original research. Findings: The analysis demonstrates that more and more Polish enterprises use ERP (Enterprise resource planning) systems in their business activities. The percentage of entities using IT systems for enterprise management is constantly

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Budko, Oksana, and Vitalii Meduzov. "TRANSPARENCY OF TAX ACCOUNTING AS A TOOL FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(10) (June 16, 2025): 166–72. https://doi.org/10.31319/2709-2879.2025iss1(10).332744pp166-172.

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The purpose of the article is to study the essence of tax accounting transparency as a component of corporate social responsibility (CSR), as well as to analyze its role in forming a positive image of the enterprise, increasing trust from stakeholders and ensuring sustainable development. The key aspects of corporate social responsibility (CSR) are revealed (ethical management, environmental responsibility, social initiatives, responsibility to employees). The components of the enterprise's tax policy are determined (objective calculation and conscientious payment of taxes, transparency of tax

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Zasadnyi, B. А., and A. V. Tanasiuk. "APPLICATION OF RPA SYSTEMS FOR ROBOTIZATION OF ENTERPRISES' ACCOUNTING PROCESSES." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 48 (2024): 89–97. http://dx.doi.org/10.17721/tppe.2024.48.9.

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The article explores Robotic Process Automation (RPA) as a technological solution that enables end-users to program or train software robots to perform various operations such as data processing, system interaction, and office tasks. It identifies typical office operations that can be automated using RPA and emphasizes that accounting processes can be effectively automated using robotic software agents. Key areas of accounting process automation are identified, including period closing, reporting, accounts receivable and payable, cash management, general ledger management, inventory, and other

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Xu, Yitong. "Research on the Application of SQL in Corporate Finance." Frontiers in Business, Economics and Management 16, no. 2 (2024): 1–7. http://dx.doi.org/10.54097/dj8pnp70.

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This paper conducts an in-depth study on the application of SQL in corporate finance, exploring its practical uses in financial report automation, risk management, cost control, and tax management. Through functions such as querying, filtering, calculation, aggregation, joining, and automation, SQL can significantly improve the efficiency and accuracy of financial report generation, help companies monitor and identify financial risks in real time, optimize cost control, and assist in tax filing and planning. However, when applying SQL, companies need to be aware of potential issues such as tec

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Kosarin, S. P., Yu A. Lebedeva, and I. V. Mil'kina. "Modernization of informational system of tax authorities of the Russian Federation." E-Management 2, no. 1 (2019): 42–51. http://dx.doi.org/10.26425/2658-3445-2019-1-42-51.

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The article analyzes the automated information system “Nalog”, which is used by the tax authorities to tackle various problems related to the functions of the Federal tax service. Automation of the processes, carried out by the tax authorities allows to improve the efficiency of the tax system by improving the efficiency and quality of decisions; to improve the efficiency and productivity of tax inspectors; to provide tax inspections at all levels with complete and timely information on changes in tax legislation; to provide reliable data on the counting of taxpayers and on the effectiveness o

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Teona Gigineishvili, Teona Gigineishvili, and Anzor Kuratashvili Anzor Kuratashvili. "AUTOMATION OF ACCOUNTING." Economics 105, no. 1-2 (2023): 63–68. http://dx.doi.org/10.36962/ecs105/1-2/2023-63.

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The modern world cannot be imagined without computers and the Internet. People are trying to simplify routine manual labor with machine labor. Note here that this does not mean replacing a person, it simply gives him more time to create something new and improve the old by reducing routine work. The concept of automation involves the direct participation of a person in the process. Automation has touched almost all areas, including accounting. Accounting automation is becoming more and more relevant. The system has a number of advantages, first of all, the influence of the human factor is comp

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Shyhun, Mariya, and Andrii Zhuravel. "Improving of the Tax Calculations in SAP for Ukrainian Companies." Accounting and Finance, no. 1(91) (2021): 83–89. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-83-89.

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Providing a fiscal function, tax calculations are one of the key processes in the activities of enterprises. A study of the practice of using modern software products for accounting automation showed that even powerful decision support systems such as SAP cannot provide ease, efficiency and clarity of conducting business operations in compliance with historically established tax laws and accounting procedures. At the same time, VAT calculations are the most laborious, since they significantly depend on the peculiarities of the tax legislation of each country. The article reveals the key direct

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Sadanandam Meenugu. "AI and ML in payroll automation: A technical perspective." World Journal of Advanced Engineering Technology and Sciences 15, no. 1 (2025): 1542–52. https://doi.org/10.30574/wjaets.2025.15.1.0379.

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Artificial Intelligence and Machine Learning technologies are fundamentally transforming payroll management across global organizations, moving beyond basic automation toward intelligent systems capable of learning and optimization. These advanced computational approaches address traditional payroll challenges including error reduction, compliance management, and processing efficiency across diverse regulatory environments. The article explores the technical architecture underlying AI-powered payroll systems, examining the multi-layered frameworks that enable sophisticated data processing and

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Ksenda, Viktoriya. "Consensus in tax relations as a factor in ensuring fiscal sustainability." Auditor 10, no. 12 (2025): 39–45. https://doi.org/10.12737/1998-0701-2024-10-12-39-45.

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Taxes are one of the main sources of income for the state, therefore, effective management of tax relations is of great importance for achieving financial stability and economic development. The author tested the tax system using the «black box» and «white box» method, which made it possible to identify external parameters for the budget system and internal parameters for the development of the tax system. It is proved that the fiscal function of taxes has become more effective due to the automation of taxation processes and interaction.

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Kostyukova, E. I., V. S. Germanova, A. V. Frolov, and M. K. Dzhikiya. "Implementation of the functionality of accounting and tax accounting using the «1C:Enterprise» program for the purpose of calculating income tax." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 8 (July 15, 2022): 558–69. http://dx.doi.org/10.33920/sel-11-2208-04.

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Digitalization has become an integral part of the modern and rapidly developing world. Digital technologies are spreading in all developed countries and countries with economies in transition, including the Russian Federation. They surround us everywhere: from everyday communication to production processes. Currently, everyone knows that automation of enterprise activity management plays an important role for the efficiency of the organization, which means automation of accounting. It functions as an accounting information system. To simplify accounting and auditing activities, new tools based

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Ostaev, G. Ya, I. A. Selezneva, M. K. Dzhikiya, I. P. Selezneva, and E. V. Zakharova. "Audit of settlements with the budget: profit tax and personal income tax." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 4 (April 17, 2025): 296–307. https://doi.org/10.33920/sel-11-2504-07.

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The article notes the importance of auditing settlements with the budget on profit tax and personal income tax for the purposes of ensuring financial stability and sustainable development of the organization. Audit allows assessing the correctness of tax calculation and payment, identifying errors and violations, and developing recommendations for improving the tax accounting system. During the audit, compliance with tax legislation, the correct application of tax rates and benefits, as well as the completeness and reliability of reporting are checked. The article notes modern tools for automa

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Chike, Orji Chidebelu. "Challenges of Tax Auditors and Investigators in Abia State, Nigeria." Journal of Finance and Accounting Research 2, no. 2 (2020): 1. http://dx.doi.org/10.32350/jfar/2020/0202/620.

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The objective of this study is to examine the challenges of tax auditors and investigators in Abia State, Nigeria. The population of the study consisted of 400 people and a sample size of forty respondents based on a judgmental sampling technique comprising of chartered accountants, tax consultants, and tax officials in public and private sectors in Umuahia, Abia State with the aid of a scaled questionnaire. The data obtained were qualitatively analyzed. The study concludes that the following were challenges facing tax auditors and investigators: poor record-keeping by taxpayers, lack of coope

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Ondar, Uran M., and Inga V. Nikulkina. "Features and Problems of Tax Control Development in Modern Russia." Общество: политика, экономика, право, no. 6 (June 21, 2023): 102–8. http://dx.doi.org/10.24158/pep.2023.6.14.

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The article analyzes the current practice of tax control in the Russian Federation. The features, regularities and problems of tax control in the modern realities of Russia are considered. Based on the study of the effective-ness of on-site tax audits, the effectiveness of tax control in the constituent entities of the Russian Federation and the dynamics of additional charges during on-site and in-house tax audits, the authors substantiate the need to improve the efficiency of tax control at the current stage. In particular, attention should be paid to the development and improvement of pre-in

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Varga, József, Anita Ágoston, Balázs Cseh, and Zoltán Sipiczki. "The Expected Effect of the Fourth Industrial Revolution on the Hungarian Tax Structure." Regional and Business Studies 10, no. 2 (2019): 1–10. http://dx.doi.org/10.33568/rbs.2332.

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In our publication we examine the process of Industry 4.0, which has led to a significant transformation of production processes from the aspect of taxation. At the beginning of the paper, we offer a brief survey of the Fourth Industrial Revolution, analysing the operating mechanism of M2M (machine to machine) and IoT (Internet of things), which are based on large data and cloud-based data storage technology. After that we examine the expected future impact of these processes. The transformation process of the domestic tax system since 2010 has been characterized by the decline in the proporti

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Smirnova, E. E. "Assessment of the Efficiency of Tax Authorities In the Time of the Economy Digitalization." Economics, taxes & law 11, no. 2 (2018): 149–54. http://dx.doi.org/10.26794/1999-849x-2018-11-2-149-154.

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The paper examines current aspects of the tax control policy ensuring timely and full budget gains during the transition to the digital economy. The subject of the research is managerial and tax relations under the economy digitalization conditions. The objectives of the research are the definition of targets for improving the efficiency of the service and control functions of tax authorities and determining the specifics of choosing indicators for the digitalization of the economy. The paper analyzes the efficiency of tax authorities by two criteria: the quality of providing the state service

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Abiola Oyeronke Akintobi, Ifeanyi Chukwunonso Okeke, and Olajumoke Bolatito Ajanin. "Innovative solutions for tackling tax evasion and fraud: Harnessing blockchain technology and artificial intelligence for transparency." International Journal of Frontline Research in Multidisciplinary Studies 2, no. 1 (2023): 010–18. https://doi.org/10.56355/ijfrms.2023.2.1.0035.

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Tax evasion and fraud are significant global challenges that undermine public finances, erode trust in tax systems, and exacerbate socioeconomic inequalities. Traditional methods for addressing these issues often fall short due to their inefficiencies and susceptibility to manipulation. This paper explores the transformative potential of blockchain technology and artificial intelligence (AI) in combating tax evasion and enhancing transparency in tax administration. Blockchain’s core features, such as decentralization, immutability, and real-time transaction tracking, offer innovative solutions

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Leonard, Tammy, Xi Yang, Lei Zhang, and Connor Reed. "Impact of Property Tax Abatement on Employment Growth." Economic Development Quarterly 34, no. 2 (2020): 209–21. http://dx.doi.org/10.1177/0891242420911712.

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Property tax abatement incentives, used by 70% (35 states) of the states in the United States, redirect property tax revenue from the local community to firms in hopes that inducing these firms to relocate will bring economic development benefits to the local community. However, if unsuccessful, property tax abatement incentives might uniquely concentrate the costs of a failed economic incentive strategy within a single community. Using a sample of 45 industries in 43 cities, the authors examined the employment impact of property tax abatement incentives. Property tax abatement incentives were

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Jamila, Zainab. "Warehouse Automation and Inventory Accuracy in Nigeria." International Journal of Supply Chain and Logistics 9, no. 2 (2025): 53–62. https://doi.org/10.47941/ijscl.2532.

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Purpose: The purpose of this article was to analyze warehouse automation and inventory accuracy in Nigeria. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: Recent studies in Nigeria indicate that warehouse automation improves inventor

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Salahova, Səmayə. "DIRECTIONS FOR IMPROVING THE EFFICIENCY OF DIGITAL TAX ADMINISTRATION IN THE USA AND AZERBAIJAN." Labor and social relations 20, no. 2 (2023): 151–58. http://dx.doi.org/10.61764/lasr.2.2023.151-158.

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The article highlights the main advantages of using automation and digitization in order to improve the efficiency of tax administration in the USA and Azerbaijan. In addition, in order to simplify the tax process, the IRS in the United States emphasizes the importance of informing taxpayers about their tax obligations and implementing various advertising campaigns and educational initiatives to simplify tax rules. At the same time, the article highlights the peculiarities of managing the digital tax administration system in the USA and Azerbaijan and indicates the directions for improving the

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Бельтюкова, С. М., С. М. Бельмас, and Т. В. Гоголева. "On the issue of automation of management accounting at the enterprise." Экономика и предпринимательство, no. 10(147) (February 21, 2023): 1400–1404. http://dx.doi.org/10.34925/eip.2022.147.10.280.

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В данной статье рассмотрены вопросы, связанные с автоматизацией управленческого учета на предприятиях, дано определение управленческого учета с практической точки зрения, перечислены основные отличительные признаки управленческого учета от бухгалтерского и налогового учета, сформулированы цели и задачи управленческого учета, проведен анализ действующих программных продуктов по автоматизации управленческого учета для всех уровней предприятий, выявлены функциональные возможности 1С:ERP «Управление холдингом». This article discusses issues related to the automation of management accounting in ent

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