The use of artificial intelligence in tax planning: the new accounting boundary as competitive strategy in firms

The use of artificial intelligence in tax planning: the new accounting boundary as competitive strategy in firms

Firms may have differences in the strategic field, being influenced by internal and external factors to achieve different performance levels. Adopting strategies that guarantee a competitive advantage may result in an improved performance of firms, tax planning being one of them (Maydew, 2001; Hanl...

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Bibliographic Details
Main Authors: Valmor Reckziegel, Edgard Bruno Cornacchione Junior, Jorge de Souza Pinto, Débora Gomes de Gomes
Format: Article
Language:Spanish
Published: Pontificia Universidad Católica del Perú 2025-07-01
Series:Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
Subjects:
Artificial intelligence
Tax Planning
Competitive Advantage
Online Access:https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/30077
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