The impact of artificial intelligence on the organization of accounting and taxation of an enterprise

Abstract

The study is devoted to the impact of artificial intelligence on the organization of accounting and taxation, in particular, to the disclosure of opportunities and challenges associated with the integration of modern digital technologies and artificial intelligence into accounting systems. The article discusses the main advantages of introducing artificial intelligence, including automation of accounting, increasing efficiency, analysis, processing of large amounts of information and making management decisions, and also highlights the key risks that an enterprise may face, in particular, confidentiality of information, technical limitations, lack of legal regulations, adaptation of employees and ethical aspects of introducing innovative technologies. International initiatives and regulatory requirements for artificial intelligence, in particular the EU Artificial Intelligence Act and the Concept for the Development of Artificial Intelligence in Ukraine, are considered, and the need to create balanced legal norms for the use of AI and and risk minimization. The main directions of implementation of artificial intelligence in accounting systems that transform the existing model of accounting organization are identified.

The prospects for the development of accounting in the context of digitalization and recommendations for adaptation to new innovative technological conditions, taking into account the economic efficiency and competitiveness of enterprises, are highlighted. The main results of the study emphasize the importance of an integrated approach to the integration of artificial intelligence solutions into modern accounting systems, which will help to increase the efficiency of enterprise management and ensure sustainable development in changing market conditions, improving competitiveness and adaptation to new challenges. Prospects of theoretical and practical approaches to the application and implementation of artificial intelligence in accounting systems are determined.