This study aimed to demonstrate the impact of artificial intelligence with its dimensions (genetic algorithms, neural networks, intelligent agents, and machine learning) on tax compliance through the mediating role of electronic auditing. The research method used in this study was the descriptive analytic technique, to describe and analyze the phenomenon of the study, which is the effect of artificial intelligence on tax compliance through the mediation of electronic auditing and its relevance to the Jordanian tax authorities. The targeted study population was 205 auditors comprising the directorate of first commercial, directorate of second commercial, directorate of industrial and directorate of services of the income and sales tax department. These are the persons who represent the parties with special knowledge and experience in tax auditing issues. Because of the restricted number of people in the research, an extensive survey technique was applied to choose the study sample. The sample for this research study became the population amounting to 205 people in the Director of Large Taxpayer and medium Tax Payer Department of Income and Sales Tax. SPSS V. 20 was used to process and analyze all the data employing several statistical techniques. In line with the stated objectives, the study established important conclusions where the first was the presence of a significant effect of artificial intelligence on tax compliance through the influential electronic auditing variable. This means to emphasize the significance and function of technologies and AI in the sphere of electronic auditing and to develop their potential in organizing the tax processes and increasing the level of tax compliance. The first systematic suggestions stress the fact that improvements and modernization of the IT environment within the scope of tax departments is needed in order to ensure sufficient support for electronic auditing and artificial intelligence, and to equip the latter with suitable tools and big data analysis software.

The socio-economic development of each country requires the contribution of businesses to social goals and the state budget. Improving tax compliance behavior is consistent with improving the ability of businesses to contribute to the budget. The objective of the study is to evaluate factors affecting tax compliance behavior for businesses. The study is conducted on 202 enterprises in Thai Nguyen, a locality located in the key economic region of Vietnam and with a high level of economic development. Through quantitative analysis of the research results, it found that: the system legislation and socio-economic conditions have the strongest influence on businesses' tax compliance behavior. However, the influence of business characteristics and tax authority characteristics on tax compliance behavior is lower.

Corporate tax compliance has been an interest of policymakers in many countries. Taxes contribute the most to the government’s revenues in Vietnam in general and in Hung Yen in particular. Therefore, tax compliance of enterprises, including SMEs, attracts special concern of the Government and many localities. The objective of this study is to evaluate factors affecting tax compliance by examining 310 managers, tax accountants and accountants at SMEs in Hung Yen province. The survey data is collected by the statistical software SPSS 20. The experimental research results confirm that factors (the possibility of tax inspection, tax rates, tax penalties, and the complexity of tax policy, social norms and tax knowledge) have different influences on tax compliance in SMEs in Hung Yen province, Vietnam.

This study aims to analyze the effect of tax morale in the Tri Hita Karana perspective and tax framing on tax evasion. The experimental design is a 2×2 between-subject which are 56 taxpayers of the Balinese people who live in Palu City, Indonesia. The tax framing variable is manipulated with positive and negative framing scenarios. Each taxpayer determines the amount of income is reported. If the taxpayer reports that his income is getting closer to the real thing, then it is stated that he is doing a lower tax evasion and vice versa. The test results indicate that in the perspective of Tri Hita Karana, taxpayers with high tax morale undertake lower tax evasion than taxpayers with low tax morale. This study also found that taxpayers with positive framing treatment performed lower tax evasion than taxpayers with adverse framing treatment. The results of this study provide evidence that increasing taxpayer compliance and reducing tax evasion can be done with high tax morale internalized in the Tri Hita Karana culture and framing information positively.

Regarding to the role of tax in the economy as the most stable and constant source of income and also due to the fact that there was no success in achieving fiscal goals by the government during its economic and developmental programs, paying attention to and making effort in this domain is regarded as a necessity in any country. The purpose of this study is to evaluate the effect of enforcing Article 181 of Direct Tax Law on extent of taxpayers’ satisfaction, increase of trust, increase of tax compliance or decrease of tax evasion in Isfahan, Iran. The present study consists of a main hypothesis and four sub-hypotheses. Data were collected from 100 companies regarding their performance during 200 years. Article 181 of Direct Tax Code was implemented upon these companies over the period 2006-2011. Hypotheses of the study were evaluated. The results of the study, in survey and post-event pivot, showed that enforcing Article 181 of Direct Tax Law in Isfahan was effective. However, its effect was not significant regarding increase of taxpayers’ familiarity and acquaintance with Tax Office and its functions in Isfahan; it increased tax compliance, decreased tax evasion by the taxpayers, increased taxpayers’ satisfaction and helped them trust on Tax Office and its performance.