Proceedings of the International scientific and practical conference ―Science, Technology and Culture: Interaction, Evolution and Progress‖ (December 21-23, 2025) / Publisher website: www.naukainfo.com. – Copenhagen, Denmark, 2026. – 161 p.

33 FINANCE AND BANKING; TAXATION, ACCOUNTING AND AUDITING UDC 336.2 Ilnytskyi Rodion a first-level (bachelor's) higher education student, specialty "Enterprise Economics" Kyiv National Economic University named after Vadym Hetman, Ukraine ARTIFICIAL INTELLIGENCE AS A DRIVER OF CHANGE IN TAX COMPLIANCE Abstract. The rapid growth of tax regulation complexity challenges traditional compliance methods, especially for companies operating across multiple jurisdictions. Artificial intelligence (AI) helps improve tax compliance by automating routine tasks, detecting risks, and supporting regulatory technologies. Despite its efficiency, AI poses two major risks: problems with data security and biased models. For effective and reliable AI implementation in tax compliance it is essential to integrate transparent standards, algorithm audits, and cybersecurity. This study explores the role of AI as a driver of change in tax governance and corporate compliance strategies. Keywords: artificial intelligence, tax compliance, RegTech, automation, digitalisation, corporate governance.