Оn the use of artificial intelligence in tax law: Russian and foreign experience

The article discusses issues related to the possibilities of integrating artificial intelligence technology into tax law at the present stage of development of scientific knowledge. The experience of such integration, which has already received real practice in the Russian Federation and a number of countries of the West and East, is subject to comparative analysis. In conclusion, conclusions are drawn about the advantage of the current tax system in Russia, in the context of the use of artificial intelligence, over foreign ones.