"کلیه حقوق مادی و معنوی این اثر اعم از نشر، تکثیر، توزیع، ترجمه و هرگونه استفاده تجاری و غیرتجاری منحصراً متعلق به مؤلف، مجتبی گلنوری، بوده و هرگونه بهرهبرداری بدون کسب مجوز کتبی از صاحب اثر، پیگرد قانونی خواهد داشت."
The Application of Artificial Intelligence in Tax Assessment
Author: Mojtaba Golnouri
Abstract
This paper explores the application of Artificial Intelligence (AI) in the field of tax assessment,
with a focus on how AI-driven systems can enhance administrative processes, improve data
accuracy, and support fair decision-making. We analyze the practical applications of AI in
administrative systems, explore the social and economic challenges faced by systems lacking AI,
and evaluate the ethical implications of AI in decision-making. Furthermore, a technical AI
model is proposed for data modeling and analysis in tax assessment, using machine learning
algorithms, particularly focusing on decision trees and neural networks, as well as utilizing C#
programming language for implementation. The findings suggest that AI integration in tax
systems can improve efficiency, accuracy, transparency, and fairness in the assessment process,
while addressing common issues in traditional systems.
The Application of Artificial Intelligence in Tax Assessment.
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