The role of artificial intelligence in increasing income tax

Developing countries suffer from the inefficiency of their tax system and the existence of a technological gap between them and developed countries. Given the importance of tax revenues for these countries (including Egypt), the study aimed to show that artificial intelligence applications can be used in institutions with different activities and fields in order to achieve excellence, creativity and leadership in various activities, which in turn creates a competitive advantage that increases their tax revenues. The study used the descriptive analytical approach, and the study concluded that artificial intelligence applications create a competitive advantage for institutions through their ability to work in difficult conditions and continuously with the accuracy of their work, resulting in an increase in production, in addition to their ability to reduce production costs by preserving raw materials from waste, reducing the consumption of energy and electricity sources, reducing transportation and maintenance expenses, and reducing the number of workers, which saves some wages. Thus, they maximize the profits of institutions, which results in an increase in income tax revenues.