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.

34 Since the complexity of tax regulations is growing rapidly, manual approaches to compliance are losing their effectiveness. This is especially challenging for companies operating across multiple jurisdictions or having complex operational models. The risk of possible mistakes is increasing because of manual preparation of tax reports, constant monitoring of changes in law and interpreting enormous numbers of rules. This is not only making the work more difficult, but also leads to an increase in operational costs. Moreover, it causes the emergence of wrong decisions. Therefore, artificial intelligence (AI) is forming as a central element of changes in the tax field, since it provides companies with the opportunity to act faster, more precisely and more predictably. Although scientific literature provides a wide range of research on using AI, the impact of this technology on tax behaviour and compliance is still underresearched. This highlights the relevance of the chosen topic. First of all, AI reduces the costs of routine processes such as processing documents, forming declarations and checking the correctness of accounting. In addition to this, AI is much faster than people at analysing large and complex data structures [1, p. 3]. This is relevant for tax codes, which are the main information source for AI. Based on this, it automates repetitive work and determines risks, which reduces the human factor. Such implementation raises the efficiency of expenses, since it enables companies to avoid unintended fines. Besides this, it provides effective tax optimisation strategies, including optimizing the timing of revenue recognition, deferral strategies, transfer pricing adjustments, and planning asset depreciation schedules [2, p. 72-73]. Explained data, obtained with the help of AI, leads to the maximising post-tax income. For a better understanding of the influence of digitalisation on tax compliance, it is essential to mention regulatory technologies ( RegTech ). This is a separate part of modern financial technologies ( FinTech ) that helps determine whether a company complies with regulatory requirements. In the tax field, the combination of AI with RegTech enables it to identify changes in tax compliance, compare them with a company‘s operations and even automatically generate warnings regarding possible