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“AI-Driven Human Resource Systems and Their Impact on Tax Structuring, GST Automation, and Regulatory Compliance in Organizationsâ€

Author

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  • Dr Breeze Tripathi

    (Assistant Professor, PSSCIVE, Bhopal)

Abstract

This study investigates the causal impact of Artificial Intelligence–driven Human Resource (AI-HR) systems on corporate tax structuring efficiency, GST automation accuracy, and regulatory compliance outcomes. Using a balanced panel of 420 firms observed from 2016–2024, we implement a Difference-in-Differences (DiD) framework comparing early AI adopters with non-adopting firms. Results indicate that AI-HR adoption reduces GST filing error rates by 18–24%, lowers compliance penalties by 21%, and improves effective tax planning efficiency by 12% relative to control firms. Event-study estimations confirm no pre-trend differences and reveal statistically significant post-adoption effects within two years. Robustness tests using alternative compliance proxies and placebo reforms validate causal inference. The findings demonstrate that AI-integrated HR systems function as internal governance enhancers, reducing regulatory friction and strengthening fiscal transparency.

Suggested Citation

  • Dr Breeze Tripathi, 2026. "“AI-Driven Human Resource Systems and Their Impact on Tax Structuring, GST Automation, and Regulatory Compliance in Organizationsâ€," International Journal of Research and Innovation in Applied Science, International Journal of Research and Innovation in Applied Science (IJRIAS), vol. 11(2), pages 1322-1334, February.
    • Handle: RePEc:bjf:journl:v:11:y:2026:i:2:p:1322-1334
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