PROBLEMS OF APPLYING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ENTERPRISE TAX ACCOUNTING

Abstract

The article investigates the limitations and risks associated with the use of artificial intelligence (AI) technologies in enterprise tax accounting systems. Since the tax environment for enterprises in Ukraine is characterized by instability, complexity, and, in some cases, insufficient regulation of certain types of activities or operations, and the introduction of modern digital technologies is occurring at a rapid pace, the topic of this study is extremely relevant. The purpose of this study is to identify the primary challenges of applying AI technologies in tax accounting for domestic enterprises and to propose solutions or mitigate the negative consequences associated with such applications. The methodological foundation of the study is based on a systemic approach combined with scientific methods such as analysis, synthesis, generalization, induction, and deduction. As a result of the research, the stages of AI evolution in taxation were generalized – from the automation of repetitive routine operations to the deep integration of complex AI systems capable of analyzing regulatory acts, forecasting tax liabilities, and supporting managerial decision-making. By analyzing both international and domestic experience in the application of AI in the tax domain, the study identifies the main areas of its use at the enterprise level. At the same time, several problems have been identified that ultimately reduce the effectiveness of AI use: lack of appropriate competencies among employees, difficulties in integrating with existing technologies at the enterprise, significant costs for implementing AI, especially at the initial stages, difficulties in assessing the profitability of investments in AI, low data quality, as well as environmental, social and ethical risks, and cybersecurity problems. The article substantiates measures that enable the successful implementation of AI (increasing the level of digital competencies of employees, paying special attention to the protection of tax data and the transparency of AI algorithms, retaining a key function for humans – making management decisions, phased application of AI technologies, etc.). It is concluded that the balanced and conscious use of AI, taking into account all the caveats and risks, can transform tax accounting, turning it into an effective tool for managing the activities of the enterprise.