Artificial Intelligence of Tax Authorities after Digitalization

The purpose of the study is to analyze the effective assessment of the use of artificial intelligence in the work of tax authorities, in particular, to identify risks and problems between the protection of the rights and interests of citizens, as well as security and fairness itself in relation to the use of digital technologies at the present time. The ethical and legal aspects of the introduction of artificial intelligence in tax administration are investigated. To achieve this goal, the following tasks were set: to consider the potential of artificial intelligence in the fight against tax fraud and tax evasion, to study the relationship between tax authorities and taxpayers through the development of artificial intelligence, including international experience. Research methodology. The following methods were used in this study: classification, system analysis, comparison, induction, dynamic analysis