Implementation of Artificial Intelligence Technologies in Accounting and Taxation Based on Expert Assessment Methods

This study focuses on the analysis of artificial intelligence (AI) applications in accounting and taxation, based on expert evaluations. A review of scientific literature has been conducted to explore the nature of artificial intelligence and to identify its core functions in this domain. Illustrative examples include software solutions such as Robotic Process Automation (RPA), RobBee accounting robots, and the DavrOn virtual assistant. The findings demonstrate that the adoption of AI and robotic technologies substantially contributes to the modernization of accounting practices and tax administration.