The use of artificial intelligence in settlements with the budget for taxes and fees for enterprises of the agro-industrial complex

Guzaliya Klychova; Marat Nizamutdinov; Denis Chasovnikov

doi:10.29039/2409-6024-2026-14-3-225-231

VAK Russia 5.2.1 UDC 336.2 VAK Russia 5.2.3 VAK Russia 5.2.4 VAK Russia 5.2.5 VAK Russia 5.2.6 VAK Russia 5.2.7 UDC 004.8 UDC 631

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THE USE OF ARTIFICIAL INTELLIGENCE IN SETTLEMENTS WITH THE BUDGET FOR TAXES AND FEES FOR ENTERPRISES OF THE AGRO-INDUSTRIAL COMPLEX The use of artificial intelligence in settlements with the budget for taxes and fees for enterprises of the agro-industrial complex

АА Аа

Published in Russian Journal of Management · Volume 14, Issue 3 · Pages 225–231 · Rubric: Innovation management

DOI: https://doi.org/10.29039/2409-6024-2026-14-3-225-231

Received: 21.04.2026 Accepted: 21.04.2026 Published: 23.04.2026

Authors

Guzaliya Klychova

ORCID

Marat Nizamutdinov

Denis Chasovnikov

Guzaliya Klychova

Academic degree: doctor of economic sciences

Science rang: professor

Kazan State Agrarian University Head of the Department · Department of Accounting and Audit · Russian Federation

ORCID

Marat Nizamutdinov

Academic degree: candidate of economic sciences

Kazanskiy gosudarstvennyy agrarnyy universitet Russian Federation · Казань

Denis Chasovnikov

Kazanskiy gosudarstvennyy agrarnyy universitet magistrant · kafedra buhgalterskogo ucheta i audita · Russian Federation

ABSTRACT

The article explores the practical possibilities of using artificial intelligence technologies in the processes of settlements with the budget for taxes and fees at enterprises of the agro-industrial complex of the Russian Federation. It is shown that in this subject area the greatest effect is achieved not by replacing the specified tax calculation, but by improving the quality of initial data, intelligent processing of primary documents, automation of control procedures, identifying anomalies and predicting the total tax burden in a single tax account. Based on the analysis of the Tax Code of the Russian Federation, materials of the Federal Tax Service of Russia, acts in the field of personal data and information security, as well as modern Russian studies on the digitalization of tax administration and taxation of the agro-industrial complex, the principles of using AI in the tax contour of agricultural organizations are formulated. It is justified that seasonality, documentary capacity of expenses, the use of unified agricultural standards and the need for constant linking of production facts with accounting and tax accounting are of particular importance for agricultural enterprises. An applied approach to the implementation of AI tools in the tax function is proposed, including intelligent processing of primary documentation, automated classification of operations, risk analytics and forecasting of liabilities for liquidity management purposes. It was concluded that AI in the tax sphere of the agro-industrial complex should develop as a tool for compliance and risk manageability, and not as an autonomous mechanism for making legally significant decisions.

KEYWORDS

tax accounting, digitalization of tax administration, artificial intelligence, budget settlements, unified tax account, agro-industrial complex, unified agricultural tax system, tax risks, OCR, machine learning, forecasting

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This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International

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Chief editor

Aleksandr Suglobov

a_suglobov@mail.ru

Deputy Editor-in-chief

Aleksey S. Mindrin

Publishing editor

Nadezhda Troitskaya

nn2209@mail.ru +7(915)259-03-86

This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International Creative Commons

GOST

Klychova G. S., Nizamutdinov M. M., Chasovnikov D. E. The use of artificial intelligence in settlements with the budget for taxes and fees for enterprises of the agro-industrial complex // Russian Journal of Management. 2026. no. 3. pp. 225-231. DOI: https://doi.org/10.29039/2409-6024-2026-14-3-225-231. (Date of access 29.09.2026).

MLA

Guzaliya Klychova, Nizamutdinov M. M., Chasovnikov D. E.. "The use of artificial intelligence in settlements with the budget for taxes and fees for enterprises of the agro-industrial complex." Russian Journal of Management 14.3 (2026): 225-231. DOI: https://doi.org/10.29039/2409-6024-2026-14-3-225-231.

APA

Klychova G. S., Nizamutdinov M. M., Chasovnikov D. E. (2026). The use of artificial intelligence in settlements with the budget for taxes and fees for enterprises of the agro-industrial complex. Russian Journal of Management, 14(3), 225-231. https://doi.org/10.29039/2409-6024-2026-14-3-225-231

Chicago

Guzaliya Klychova, Nizamutdinov M. M., Chasovnikov D. E.. "The use of artificial intelligence in settlements with the budget for taxes and fees for enterprises of the agro-industrial complex." Russian Journal of Management 14, no. 3 (2026): 225-231. https://doi.org/10.29039/2409-6024-2026-14-3-225-231.

WIKI

{{cite journal | author = Klychova G. S., Nizamutdinov M. M., Chasovnikov D. E. | title = The use of artificial intelligence in settlements with the budget for taxes and fees for enterprises of the agro-industrial complex | journal = Russian Journal of Management | year = 2026 | volume = 14 | issue = 3 | pages = 225-231 | doi = 10.29039/2409-6024-2026-14-3-225-231 }}

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THE USE OF ARTIFICIAL INTELLIGENCE IN SETTLEMENTS WITH THE BUDGET FOR TAXES AND FEES FOR ENTERPRISES OF THE AGRO-INDUSTRIAL COMPLEX The use of artificial intelligence in settlements with the budget for taxes and fees for enterprises of the agro-industrial complex

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