Topical Issues of Legal Regulation of Tax Relations in the Context of the Use of artificial intelligence Technology

Abstract

The paper discusses the current problems of the development of legal regulation of tax administration, as well as the transformation of taxpayers’ responsibilities in the context of intensification of the use of artificial intelligence. It is noted that, given the ambiguity of the normative and doctrinal understanding of the content of the term «artificial intelligence,» it is logical to consider the chatbot of the Federal Tax Service of Russia as a prerequisite for the creation of artificial intelligence for the interaction of tax authorities with taxpayers. The author highlights the value of artificial intelligence in the development of the institute of tax monitoring, consisting in the possibility of forecasting and evaluating tax risks. The paper emphasizes the necessity of developing tax structures on the way of active implementation of artificial intelligence systems. Special attention is paid to the possibility of unifying the register of Russian equipment and software to simplify the application of tax preferences for IT organizations.