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.

36 governance process. Unfortunately, many studies rarely analyse tax payers behavior and the effectiveness of tax administrations. Instead, they concentrate on the technical possibilities of automation. Therefore, the development of transparent operating standards of algorithms, mechanisms of independent checking and cybersecurity requirements is extremely important for ensuring long-term effectiveness of using AI in tax compliance. REFERENCES: 1. Dudu, O. F., Alao, O. B., & Alonge, E. O. (2024). Conceptual framework for AI- driven tax compliance in fintech ecosystems. Journal of Fintech and Taxation,12(3), 45-60. https://doi.org/10.53294/ijfetr.2024.7.2.0045 2. Reckziegel, V., Junior, E. B. C., de Souza Pinto, J., & de Gomes, D. G. (2025). The use of artificial intelligence in tax planning: the new accounting boundary as competitive strategy in firms. Contabilidad y Negocios. https://doi.org/10.18800/contabilidad.2025ESP.003 3. Viracacha Pena, Jeimmy Lorena, Artificial Intelligence in RegTech: Transforming Automated Compliance Audits (January 12, 2024). http://dx.doi.org/10.2139/ssrn.5176055 4. Bennett, T. (2023). ATO captures billions of dollars from tax cheats with AI. The Australian Financial Review. [online]. URL: https://www.afr.com/technology/ato-capturesbillions-of-dollars-from-tax-cheats- with-ai-20230727-p5drnf. 5. Bezditnyi, V. (2024). Use of artificial intelligence for tax planning optimization and regulatory compliance. Research Corridor Journal of Engineering Science, 1(1), 103-142. URL: https://www.researchcorridor.org/index.php/RCJES/article/view/400 6. Chitimoju, S. (2023). Ethical challenges of AI in cybersecurity: bias, privacy, and autonomous decision-making. Journal of Computational Innovation, 3(1). URL: https://researchworkx.com/index.php/jci/article/view/69