International Journal on Science and Technology

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AI-Enabled Smart Taxation and Compliance Management System With Advanced Computer Science Applications For Intelligent Governance

Author(s) Mr. Jayesh Sawlani, Ms. Bhavya Venkatesh, Ms. Syeda Ayesha Zeenat, Ms. Sahana S Gejapathi, Mr. Nandish S Patil, Dr. Febin Prakash
Country India
Abstract Taxation eco-systems today are under pressure due to increasingly complex nature of financial dealings, global financial transactions and innovative forms of tax evasion that surpass the capacity of existing frameworks in dealing with. Systems built on the model of periodic auditing procedures and static rule bases present vulnerabilities such as delayed fraud discovery, department-specific data management, lack of means for real time compliance enforcement, all of which affect public income and government credibility. In this paper, a concept of a Smart Taxation and Compliance Management System (STCMS), employing machine learning techniques, streaming data collection, predictive scoring algorithms, self-learning policy engine and XAI, is proposed, explained and empirically validated. By integrating these techniques, STCMS transforms the process of tax administration from a reactive one to a pro-active form, based on continuous behavioral monitoring. Empirical validation draws on the results of a survey conducted among 59 participants, followed by comparative analysis of eight criteria. Findings show significant progress achieved through employment of artificial intelligence compared to traditional methods. It can be concluded that the application of AI within tax administration processes marks a paradigm shift in governance framework, providing for a more sustainable system of public finances management.
Keywords Smart Taxation System, Artificial Intelligence, Machine Learning, Real-Time Data Analytics, Predictive Risk Modelling, Fraud Detection, Adaptive Policy Engine, Digital Governance, Explainable AI, Compliance Management
Field Computer > Artificial Intelligence / Simulation / Virtual Reality
Published In Volume 17, Issue 2, April-June 2026
Published On 2026-04-23
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