Author
Listed:
- Demur Sichinava
(Ivane Javakhishvili Tbilisi State University)
- Rusudan Seturidze
(Ivane Javakhishvili Tbilisi State University)
- Nino Topuria
(Georgian Technical University)
Abstract
Through insightful analysis and empirical evidence, the article fervently advocates for the continued advancement and integration of electronic tax services by AI in modern economies, thereby promoting sustainable economic growth. Furthermore, it elucidates how electronic tax services by AI streamline tax processes, improve compliance, and cultivate a more efficient and transparent fiscal environment. By leveraging cutting-edge digital platforms, governments and tax authorities can automate tax-related operations, reducing bureaucratic inefficiencies and minimizing the likelihood of errors. In this article, a survey was conducted among legal and natural persons actively engaging with the electronic tax services of the Revenue Service on a daily basis, using a questionnaire developed by the authors. Both qualitative and quantitative research methodologies were employed. The study used SPSS software for statistical analysis, supplemented with multiple regression, correlation, and crosstabulation techniques to assess the impact of artificial intelligence in the continuous development of electronic tax services. Data cleaning yielded 381 valid responses. The reliability of the survey instrument was assessed using Cronbach’s alpha, which obtained a value of 0.894. Based on the regression model, it can be said that the perception of economic growth is significantly related to technological efficiency and awareness. Respondents value the reliability and smoothness of the system (reducing errors, seeing trends) more than transparency and formal accuracy. This finding is especially important for policymakers who are trying to integrate AI into financial and public administration systems. Research explicitly addresses this gap by surveying active users of e-tax services to evaluate their attitudes toward AI’s role in improving tax processes and promoting economic growth.
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