Modeling the Factors Affecting the Position of Artificial Intelligence in Tax Administration
Keywords:
Artificial Intelligence, Taxation, Drivers, BarriersAbstract
The present study was conducted with the aim of modeling the factors affecting the position of artificial intelligence in tax administration. This research is an applied, survey-based, interpretive-exploratory, and quantitative study. The research participants consisted of
166experts in the fields of artificial intelligence and taxation, who were selected through cluster random sampling using G*Power software. The data collection instrument was a researcher-developed questionnaire derived from qualitative findings. For data analysis, in addition to descriptive statistics, Structural Equation Modeling (SEM) was employed using SmartPLS software (version 3.1.1) at a significance level of 0.05. The results indicated that the research model demonstrates an appropriate fit, and three variables—political factors (β=-0.190), inhibiting factors (β=-0.112), and infrastructural challenges (β=-0.196)—have a negative and significant relationship, while five variables—economic factors (β=0.149), socio-cultural factors (β=0.238), educational factors (β=0.171), legal factors (β=0.122), and managerial factors (β=0.749)—have a positive and significant relationship with the position of artificial intelligence in the future of Iran’s tax administration. Therefore, to maximize the utilization of artificial intelligence capabilities in taxation, it is necessary to seriously consider and manage the identified barriers and challenges while simultaneously strengthening the positive factors.
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Copyright (c) 2025 Saied Borzoie (Author); Mehrdad Ghanbari; Foroozan Mohammadi Yarijani, Maryam Nooraie (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
