The role of artificial intelligence in increasing value added tax

Document Type : Original Article

Author

Faculty of Law, Benha University

Abstract

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, 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 different activities, which in turn creates a competitive advantage that increases their tax revenues. The study used the descriptive analytical approach. The study concluded that a good product resulting from artificial intelligence applications meets the desires of consumers, increasing demand for it and increasing local sales to the consumer, and with it increasing value-added taxes. This good product can be used by the institution to compete in global markets, increasing the country's exports and increasing the gross domestic product, which will achieve an increase in the per capita share of the domestic product. This increase will be reflected in an increase in the consumption rate, which will increase the value-added tax on the other hand.

Keywords

Benha Journal of Humanities Sciences
Volume 3, Issue 3
May and June 2024
Pages 127-150

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