The impacts of artificial intelligence technology on the efficiency of the Saudi tax system: A comparative study.

Document Type : Original Article

Author

Faculty of Law - Mansoura University

10.21608/mjle.2025.454085

Abstract

Artificial intelligence systems have increasingly important roles in our daily lives, becoming an essential part of various fields. With the advancement of digital legal technologies, governments have begun to move towards digitizing their tasks to take advantage of the new opportunities these technologies offer. Among these opportunities is the automation of processes that were time-consuming and carried out repetitively, which represented a significant burden. Over the years, many countries have faced political, economic, and health crises that have affected their stability, prompting some governments, such as tax administrations, to adopt modern technologies to tackle these challenges. Among the most notable of these technologies are artificial intelligence systems, which have proven effective in improving administrative performance and finding solutions to complex problems. These systems have contributed to supporting the state's budget by facilitating daily procedures and increasing their efficiency and speed. While many welcome them, some still express concerns about them.

Keywords