دور تقنيات الذكاء الاصطناعي التنبؤية في الرفع من كفاءة التخطيط الضريبي للشركات من وجهة نظر موظفي الشركة الليبية للبريد والاتصالات وتقنية المعلومات القابضة

Abstract

This study focuses on how predictive AI technology can contribute to improving the effectiveness of corporate tax planning. Predictive AI technology enables the analysis of historical data and the forecasting of future trends, thereby increasing the accuracy of tax choices and reducing the likelihood of non-compliance. The study aimed to assess how these technologies impact the accuracy of financial and tax forecasts, enhance the effectiveness of tax planning processes, and identify the risks and challenges associated with their implementation.

A questionnaire was distributed to financial accountants and auditors to collect the necessary data for the study, which employed a descriptive-analytical methodology. According to the results, companies can use predictive artificial intelligence (AI) to accurately estimate tax liabilities, accurately analyze historical data, reduce human error, support precise strategic decision-making, and increase the accuracy and transparency of tax reports. These technologies have facilitated companies' adaptation to continuous changes in tax laws by reducing the time required to prepare and evaluate plans, maximizing the use of human and financial resources, and increasing the speed and effectiveness of tax planning. The study recommended the need to enhance investment in digital infrastructure, establish flexible regulations to ensure the optimal use of AI, encourage companies to adopt these technologies as a fundamental tool for efficiency and transparency, and develop specialized training programs for employees to improve their proficiency in using analytical tools and AI in tax planning.