Artificial Intelligence and Tax Security: Between Efficiency and Vulnerability

In the context of rapid digital transformation, the tax system is becoming not only a fiscal but also a technological institution, directly impacting the state's economic security. This article examines the impact of artificial intelligence (AI) technologies on the sustainability, fairness, and legitimacy of tax administration in Russia. Based on an analysis of official Federal Tax Service statistics for 2019–2024, it shows how the implementation of systems such as ASK VAT-2 reduces the number of audits while simultaneously increasing their effectiveness and the volume of additional assessments. The authors reveal the dual nature of AI: on the one hand, it increases the effectiveness of the fight against tax evasion and the shadow economy, but on the other, it creates new risks—centralization of control, decreased taxpayer trust, and dependence on foreign solutions. Particular attention is paid to the institutional and strategic aspects of ensuring economic security in the era of algorithmic governance.