Prospects of Artificial Intelligence Use for Business Monitoring: Legal Aspects

The article explores the prospects for the use of artificial intelligence in the field of monitoring the implementation of entrepreneurial activity, analyzes the existing control mechanisms, as well as the modern implementation of control tools using artificial intelligence in the Russian practice, for example, in the tax sphere, in order to identify cases of tax evasion by entrepreneurs. It is concluded that artificial intelligence can be used by Russian regulatory authorities to identify facts of unregistered entrepreneurial activity, as well as concealment of income by entrepreneurs. It is also proposed to introduce artificial intelligence for use by entrepreneurs themselves in order to monitor legal requirements to prevent cases of violation and avoid liability. For example, artificial intelligence could help entrepreneurs in choosing a tax regime, as well as warning in situations where there are risks of losing a special tax regime.