The role of artificial intelligence in improving accounting and taxation processes in Ukraine

Abstract

The issue of digital transformation of financial processes is gaining increasing importance in the context of accelerating economic development and the growing volume of data processing. Under these conditions, the application of artificial intelligence is considered one of the key factors in modernizing the accounting and taxation system. The purpose of this study is to determine the role of advanced intelligent technologies in improving accounting and tax processes in Ukraine, taking into account current challenges and the needs of the national economy. The research aims to assess the potential of using artificial intelligence systems to enhance the efficiency, transparency, and accuracy of financial administration, as well as to develop scientifically grounded recommendations for their integration into the existing accounting and taxation infrastructure. The study employs a comprehensive methodological approach that includes the analysis of legislative frameworks, a review of international experience, comparative analysis of implemented technological solutions, and systemic analysis of the economic and organizational aspects of digital transformation. Both quantitative and qualitative research methods were used to comprehensively evaluate the impact of artificial intelligence technologies on data processing automation, reduction of human error, improvement of financial calculation accuracy, and mitigation of tax violations. The resultsdemonstrate that the implementation of artificial intelligence in the financial sector can significantly improve the quality and speed of information processing, ensure transparency and control, and thus promote higher tax discipline and optimization of administrative costs. The use of intelligent systems also lays the foundation for more flexible responses to changes in the economic environment and the overall development of the digital economy. Based on international experience, recommendations have been developed for the phased integration of artificial intelligence into the national financial administration system. The first step should involve updating legislation to legalize the use of AI and ensure data protection. The next stage requires the development of technical infrastructure, including cloud platforms and APIs for data exchange. The final step involves training specialists to work with intelligent systems. This approach will ensure the effective and secure implementation of AI in the accounting and taxation sector. Conclusions. The conducted study confirms both the necessity and feasibility of digital transformation of the accounting and taxation system in Ukraine through the application of artificial intelligence. This approach will enhance the efficiency of public administration, improve transparency in financial processes, and contribute to sustainable economic development. Promising directions for further research include the development of specialized algorithms for automating accounting and tax procedures, as well as a comprehensive assessment of the socio-economic effects of implementing innovative solutions.