Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The impact of using artificial intelligence on organizational efficiency (case study of the Tehran Tax Affairs Organization)

Document Type : Original Article

Authors
1 Assistant Professor, Department of Accounting and Finance, Iranian Electronic Higher Education Institute, Tehran, Iran
2 Master's degree student in Finance - Financial Engineering and Risk Management, Iranian Institute of Electronic Higher Education, Tehran, Iran.
Abstract
In the era of digital transformation, artificial intelligence has emerged as a key tool for improving productivity, transparency, and accuracy in administrative and economic systems. The present study aimed to investigate the impact of using artificial intelligence technologies on the efficiency of the country's Tax Affairs Organization.In this study, the concept of efficiency is examined in two dimensions: efficiency and effectiveness, and the impact of artificial intelligence on indicators such as the speed and accuracy of data processing, reducing errors and administrative corruption, and increasing taxpayer satisfaction and public trust is analyzed.The results of testing the research hypotheses show that the significance level of the relationships is less than 0.05 and the coefficients are all positive; meaning that artificial intelligence has a positive and significant impact on improving the performance and efficiency of the Tax Affairs Organization.In particular, the greatest impact is related to improving taxpayer satisfaction and increasing public trust, then increasing speed and accuracy in processes, and finally reducing errors and administrative corruption. These findings emphasize the need to develop data infrastructure, train specialized human resources, and expand intelligence-based systems in the country's tax system.
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