International Journal of Scientific Research and Engineering Development

During the last 10 years, Egypt is recovering its economy over several sectors. The country managed to establish 30 new cities. The new cities utilize from 40 percent to 60 percent renewable energy over 3 10- year phases. These huge, and massive constructions were coupled by another construction of the infrastructure facilities all across the country to establish a modernized country and to reach all parts of the country.
The access of the students to all government services became via e-government platform. This also applied to investment. The advancement of the IT sector became one the priorities of Egypt’s 2030 Sustainable Development Strategy. This is required to integrate high tech with government and banking applications. The Electronic Invoice (EI) became a requirement by the Egyptian Tax Authority (ETA) to be used by medium-size and large corporations and stores for tax monitoring.
Purpose: This research paper attempts to study the relationship between AI and the tax collection to enhance the economic growth in Egypt, with special emphasis on the green economy.
Design/methodology/approach: This paper focuses on studying the impact of using the AI to enhance the tax collection and to avoid tax evasion. This will have a direct impact on the government revenues required to finance government spending on the development projects. This will boost the economic growth in Egypt.
Findings: the analysis and results underlined the followings:
1. The type of the relationship between AI and tax collection.
2. The main reasons for using the AI in the tax collection in Egypt.
3. The situation of tax collection in Egypt.
4. The relation between the tax revenues and the green economic growth in Egypt.
The original/value of the chapter: It made recommendations and draw policies to promote the usage of the AI in the tax system in Egypt.

Dr.Karim Badr El-Din Attia Hassanien,"Artificial Intelligence (AI) Applications on the Tax System: Case Study of Egypt with Special Emphasis on Sustainable Development" International Journal of Scientific Research and Engineering Development, V9(1): Page(827-836) Jan-Feb 2026. ISSN: 2581-7175. www.ijsred.com. Published by Scientific and Academic Research Publishing.