The Future of Smart Tax Systems: Integrating Artificial Intelligence, Blockchain, and Autonomous Compliance Technologies for Transparent and Efficient Tax Administration

Abstract

The research looks at how AI, Blockchain and Autonomous Compliance Technologies can be added to tax administrations to help increase transparency, efficiency and compliance in managing public finances. This research uses Rogers’ theory about innovation diffusion, it examines how various technologies are gaining acceptance and use in institutions. To analyze five progressive countries in the digital world, I used a qualitative multiple-case study design such as Estonia, Armenia, Singapore, South Korea and the United States, since they all differ in their digital and government technology levels. The study included 15 informants who were chosen because they were actively engaged in digital transformation activities for their tax agencies.  Semi-structured interviews and an in-depth review of documents like national policies, technical reports and evaluation reports from the World Wide Web Foundation, the findings were reached. Codes were made in NVivo 12 and each code related to concepts present in the study’s theory. It has been found that AI improves the handling of risks, AI is effective in identifying fraud, blockchain ensures that transactions are unchangeable and visible to auditors and AI-powered compliance keeps reports accurate and regularly updated.It is clear from the findings that clearly written regulations, strong safety rules, improved institutions and engaging many stakeholders help implement the guidelines better. Additionally, it is advised to organize coordination across nations, test the relevant technologies and continuously observe their process to responsibly scale them up.