Future of Work and Digital Management Journal 3092-720X In Press 2027 03 01 Designing a Model for Tax Policy Implementation Based on the Role of Artificial Intelligence Designing a Model for Tax Policy Implementation Based on the Role of Artificial Intelligence 1 20 EN Journal Article 2026 05 06 <table> <tbody> <tr> <td> <p>The irregular and nontransparent structure of the economy, together with financial and institutional constraints, has made it difficult for tax and statistical authorities to generate accurate and reliable data. The adoption and implementation of effective tax policies capable of contributing to a more equitable distribution of wealth among different segments of society are therefore of considerable importance. The purpose of this study was to develop a model for tax policy implementation based on the role of artificial intelligence (AI). The study employed a qualitative-inductive approach and the Strauss–Corbin grounded theory method. Data were collected through semi-structured interviews. Using the grounded theory method, data obtained from interviews with 22 managers, experts, and key specialists in the National Tax Administration were analyzed through three stages of open, axial, and selective coding. Seven overarching categories were identified within a paradigmatic model. These factors included causal conditions (the increasing complexity of the tax system; transition from traditional methods toward the sustainable financing of public revenues; the need for fairness and accuracy in tax collection; and increasing tax evasion and avoidance), the central phenomenon (AI-enabled tax policy implementation), contextual conditions (digital transformation in public governance; access to extensive and granular data; technological innovation and transformation in tax governance; and interorganizational communication and data exchange), intervening conditions (data quality and integration; transparency and explainability; information-security constraints; organizational and human resistance; and digital skills and literacy), strategies (a risk-based audit system; optimization of operational and training processes; enhancement of institutional accountability; development of a hybrid human–AI model; and informational synergy in detecting tax evasion), and consequences (a fairer tax system with greater compliance; operational efficiency accompanied by transparency; and the linkage between public trust and tax governance). The model demonstrates how environmental imperatives lead to the selection of a technological solution and identifies the challenges and outcomes associated with its implementation.</p> </td> </tr> </tbody> </table> https://journalfwdmj.com/index.php/fwdmj/article/download/329/341