THE ROLE OF ARTIFICIAL INTELLIGENCE IN IMPROVING THE QUALITY OF THE TAX ACCOUNTING SYSTEM FOR JOINT STOCK COMPANIES-AN APPLIED STUDY IN THE GENERAL TAX AUTHORITY

Abstract

The rapid developments in the field of technology and the trend towards artificial intelligence and its employment in various areas of life, especially the field of economic activities, and the process of financial transfers and economic unit data has become available to everyone via the Internet. It has become necessary for the General Authority for Taxes to develop its work programs to keep pace with these developments and design electronic programs that help in the success of The process of counting taxpayers and implementing the tax accounting process, where the research problem arises through the General Tax Authority’s reliance on traditional procedures in the tax accounting process, which does not help in detecting new incomes or adopting a tax accounting system that saves time and effort in collecting the tax. One of the most important conclusions of the research is that the optimal use For electronic programs that help in achieving speedy completion of tax examination operations and completing them with high efficiency, as well as helping in developing the methods used in the tax examination process. The most important recommendations made by the researchers are developing the methods used in the tax audit and examination process through designing electronic programs that are characterized by high accuracy to audit the financial data and information of taxpayers and verify their accuracy.