The role of artifical intelligence in preventing tax violations in the calculation of value added tax
The role of artifical intelligence in preventing tax violations in the calculation of value added tax

Summary/Abstract: The relevance of the report's topic is predetermined by the fact that value added tax is a primary source of revenue, both from the group of turnover taxes and from income taxes, and through it the largest portion of budget revenue is accumulated. This makes it one of the main instruments in the state's tax policy. The effective administration of value-added tax with efficient processes and procedures is in the interest of everyone – the state and the taxpayers. The aim of the report is to reveal key aspects related to calculating value-added tax in Bulgaria with different tax rates and overcoming tax violations using artificial intelligence.

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