aspg-27-4280-1793997635 20261106204035 American Scientific Publishing Group admin@americaspg.com American Scientific Publishing Group International Journal of Artificial Intelligence and Education Technology IJAIET 2835-2432 2025 4 1 Gulyamov Saidahror Honored Scientist of the Republic of Uzbekistan, Academician of the Academy of Sciences of the Republic of Uzbekistan Achilov Salohiddin Samarkand branch of the Tashkent University of Information Technologies 140100, Ibn Sino str. 2, Samarkand city, Uzbekistan Abdukarimova Munisa Samarkand branch of the Tashkent University of Information Technologies 140100, Ibn Sino str. 2, Samarkand city, Uzbekistan This study examines the theoretical, methodological, and applied aspects of integrating artificial intelligence (AI) into accounting systems and tax administration using expert evaluation methods. A systematic review of contemporary academic literature clarifies the conceptual foundations of AI and its role in the digital transformation of accounting and fiscal processes. The analysis focuses on the automation of accounting and managerial operations, intelligent accounting information systems, and virtual assistants for tax compliance and automated reporting. Selected applications, including Robotic Process Automation (RPA), accounting software robots (RobBee), and the DavrOn virtual assistant, illustrate the practical potential of intelligent technologies in financial and tax management. The results indicate that AI-based solutions can improve operational efficiency, data reliability, procedural transparency, and the adaptability of managerial decision-making as data complexity increases. 2025 01 06 4280 https://creativecommons.org/licenses/by/4.0/ 10.54216/IJAIET.040101 https://americaspg.com/journal/27/article/4280 https://americaspg.com/storage/articles/manuscripts/01M5XA49HZYKRDQAMV78JPQR6E.pdf