abstract

The fourth industrial revolution, centered on emerging technologies such as blockchain and artificial intelligence, has created new perspectives in various fields, including the tax system. This research aims to investigate the synergistic potential of blockchain and artificial intelligence in improving the effectiveness of tax evasion detection and prevention mechanisms. The research method is a library study and document analysis, in which the theoretical foundations related to the aforementioned technologies and the concepts and dimensions of tax evasion are examined.

Blockchain, due to its features such as security, transparency, and data immutability, enables the reliable recording and maintenance of financial transactions in the form of a distributed ledger. In contrast, artificial intelligence, with its ability to analyze large amounts of data, discover complex patterns, and predict behaviors, is a suitable tool for identifying suspected cases of tax evasion.

This article also explains how to integrate these two technologies and create capabilities such as transaction tracking, financial data validation, and detection of hidden and illegal activities. The results of this research show that the combined use of blockchain and artificial intelligence can reduce the areas of tax evasion and manage the associated risks by increasing transparency, reducing asymmetric information, and strengthening audit and tax supervision processes. Therefore, the development and implementation of technological solutions in the tax system is of particular importance