The article explores the practical possibilities of using artificial intelligence technologies in the processes of settlements with the budget for taxes and fees at enterprises of the agro-industrial complex of the Russian Federation. It is shown that in this subject area the greatest effect is achieved not by replacing the specified tax calculation, but by improving the quality of initial data, intelligent processing of primary documents, automation of control procedures, identifying anomalies and predicting the total tax burden in a single tax account. Based on the analysis of the Tax Code of the Russian Federation, materials of the Federal Tax Service of Russia, acts in the field of personal data and information security, as well as modern Russian studies on the digitalization of tax administration and taxation of the agro-industrial complex, the principles of using AI in the tax contour of agricultural organizations are formulated. It is justified that seasonality, documentary capacity of expenses, the use of unified agricultural standards and the need for constant linking of production facts with accounting and tax accounting are of particular importance for agricultural enterprises. An applied approach to the implementation of AI tools in the tax function is proposed, including intelligent processing of primary documentation, automated classification of operations, risk analytics and forecasting of liabilities for liquidity management purposes. It was concluded that AI in the tax sphere of the agro-industrial complex should develop as a tool for compliance and risk manageability, and not as an autonomous mechanism for making legally significant decisions.
Klychova et al. (Thu,) studied this question.