Volume 4 • Issue 1 • PP: 01–06 • 2025
The Application of Artificial Intelligence in Accounting and Taxation Based on Expert Assessments
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© 2025 The Author(s). Published by ASPG. This article is licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
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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.
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