Development and use of artificial intelligence in the field of taxation

The article is devoted to artificial intelligence and robotization. The analysis and assessment of the role and position of artificial intelligence in the legislation and its interaction with taxes was carried out. It is concluded that there is no single legislative act in the field of artificial intelligence and the use of robots. In turn, the tax authorities are actively using artificial intelligence for their activities, but the activities of robotics are still not regulated at the legislative level.