The Application of Artificial Intelligence in Accounting and Taxation Based on Expert Assessments

Gulyamov Saidahror , Achilov Salohiddin , Abdukarimova Munisa

This study examines the theoretical, methodological, and applied aspects of artificial intelligence (AI) integration into accounting systems and tax administration using expert evaluation methods. A systematic review of contemporary academic literature is conducted to clarify the conceptual foundations of artificial intelligence and to substantiate its functional role in the digital transformation of accounting and fiscal processes. The analysis focuses on key applied areas of AI utilization, including the automation of accounting and managerial operations, the implementation of intelligent accounting information systems, and the use of virtual assistant platforms for tax compliance and automated reporting. Selected applied solutions—such as Robotic Process Automation (RPA), accounting software robots (RobBee), and the virtual assistant DavrOn—are examined to demonstrate the practical potential of intelligent technologies in financial and tax management. The results indicate that AI-based solutions contribute to higher operational efficiency, improved data reliability, enhanced procedural transparency, and greater adaptability of managerial decision-making under conditions of increasing data complexity.

Doi: https://doi.org/10.54216/IJAIET.040101

Vol. 4 Issue. 1 PP. 01-07, (2025)