Impact of Artificial Intelligence and Automation on Efficiency and Accuracy in Direct Tax Compliance Services

Authors: Priya Bhat, Prof. Roopa U

College Name: Dayananda Sagar College of Engineering, Bengaluru

CHAPTER 1

CONCEPTUAL BACKGROUND AND LITERATURE REVIEW

1.1 Conceptual Framework

1.1.1 Introduction

The increasing complexity of tax regulations, growing volume of financial data, and rising compliance requirements have accelerated the adoption of advanced technologies within the taxation industry. Organizations providing direct tax compliance services are increasingly utilizing Artificial Intelligence and automation technologies to improve operational efficiency, reduce manual intervention, minimize errors, and enhance service quality.

The present study examines the impact of Artificial Intelligence and automation on the efficiency and accuracy of direct tax compliance services. The conceptual framework of the study explains the major concepts involved and establishes the relationship between the independent and dependent variables considered for the research.