Specific Features of Taxation for Foreign Companies Receiving Income from Russian Sources

Pavlova, Ksenia Sergeevna; Knyazeva, N.V.

doi:10.1007/978-3-030-53277-2_37

Lecture Notes in Networks and Systems

2020

DOI: 10.1007/978-3-030-53277-2_37

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Specific Features of Taxation for Foreign Companies Receiving Income from Russian Sources

Ksenia Sergeevna Pavlova

N.V. Knyazeva²

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2024

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Prospects, Challenges and Implications of Deploying Artificial Intelligence in Tax Administration in Developing Countries

MPOFU

2024

Studia UBB Negotia

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Artificial intelligence (AI) can help transform tax administration in developing countries by automating certain functions, pinpointing patterns and irregularities, and forecasting future tax collections. AI can enhance the effectiveness, efficiency, and tax justice in tax administration. This paper discusses the development and deployment of AI in tax administration in developing countries. This paper outlines different AI technologies, the opportunities and challenges of using AI in tax administration, and the possible implications. The paper established that there is an increasing interest in harnessing AI in tax administration in developing countries. The challenges of deploying AI include a lack of quality data, inadequate technical expertise, and a paucity of clear legal and regulatory frameworks to govern the application of AI. The benefits of AI in tax administration were found to encompass increased tax revenue mobilisation and the attainment of sustainable development goals. Reduction in corruption, improved tax compliance, reduced tax avoidance and evasion among other benefits. The paper recommends that policymakers and tax authorities in developing countries improve data quality to support AI adoption, invest in AI research, innovation and development while supporting training in AI as well as the creation of a clear legal and regulatory framework. Keywords: artificial intelligence (AI), challenges, developing countries, implications, opportunities, tax administration

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Prospects, Challenges and Implications of Deploying Artificial Intelligence in Tax Administration in Developing Countries

MPOFU

2024

Studia UBB Negotia

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Specific Features of Taxation for Foreign Companies Receiving Income from Russian Sources

Cited by 1 publication

References 5 publications

Prospects, Challenges and Implications of Deploying Artificial Intelligence in Tax Administration in Developing Countries

Prospects, Challenges and Implications of Deploying Artificial Intelligence in Tax Administration in Developing Countries

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